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Controlled Group and Affiliated Service Group Checklist

| January 17, 2024


The Internal Revenue Code (the “Code”), and the regulations promulgated thereunder, require that certain related entities are treated as a single employer for qualified plan purposes. For a helpful overview of these requirements, please see the below link for the Controlled Group and Affiliated Service Group (ASG) Checklist.

Controlled Group and Affiliated Service Group (ASG) Checklist