Monday, April 12, 2021

Controlled Groups and Affiliated Service Groups: What Employers Need to Know

Brought to you by:

Arrow Benefits Group

(707) 992-3780

Tuesday, February 9, 2016
2:00 p.m. Eastern / 11:00 a.m. Pacific

Controlled group and affiliated service group aggregation rules require certain related businesses to consider all of the employees across the businesses together in relation to some benefit plan administration. Controlled group rules can impact an employer's headcount dramatically, but not all federal reporting requirements and regulations take aggregation into account. This webinar will help employers understand when to undergo controlled group or affiliated service group analysis, and when the aggregated headcounts are used.

This webinar will:

  • Explain what controlled groups and affiliated service group are, including the differences between parent-child groups, brother-sister groups, A-orgs, and B-orgs
  • Explain the impact of family, trust, and estate relationships on controlled groups
  • Discuss the impact an aggregated headcount has on employer shared responsibility and related reporting under the Patient Protection and Affordable Care Act (ACA)
  • Explain how aggregated headcounts impact COBRA and FMLA obligations
  • Discuss the impact a controlled group headcount has for 401(k) purposes
  • Discuss the impact of being a controlled or affiliated service group on non-discrimination testing for cafeteria plans
  • Provide best practices on undergoing analysis to determine if an employer is a controlled group, and documenting the results of the analysis
  • Explain instances where aggregated headcounts are ignored, such as for W-2 reporting of the cost of health care coverage

This 90-minute beginner to intermediate level webinar will help employers understand the rules regarding aggregated groups, and how they can impact benefit plans.

The presentation will be posted on the UBA website the day before the webinar.

Kathleen R. Barrow is a Principal in the Rapid City, South Dakota, office of Jackson Lewis P.C. She has designed welfare benefit plans and executive compensation arrangements, and has counseled sponsors and administrators of these types of plans, for 15 years.

Ms. Barrow has appeared on behalf of clients before the national offices of the United States Treasury and the Department of Labor Employee Benefit Security Administration.

Ms. Barrow actively participates in national coalitions of counsel that assist employers in defending audits of welfare and pension benefit plans. She advises clients and counsel across the country with regard to defined contribution arrangements that provide post-retirement health benefits to employees.

While attending law school, Ms. Barrow was a Managing Editor of the Oklahoma Law Review. After law school, Ms. Barrow clerked for the Honorable David L. Russell, Chief Judge for the United States District Court for the Western District of Oklahoma.

Contact your local UBA Partner Firm to receive a complimentary registration for this informative presentation or visit

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