Hewitt翰威特咨询给美国某大机构的HR法律咨询案.ppt

Problems and Issues with Nondiscrimination Rules - Case Studies March 18, 2003 Agenda Controlled Group Issues Plan Aggregation Issues Determination of HCEs Determination of Most Valuable Accrual Rates Controlled Group Issues Groups to Include Who knows the group? Are there leased employees? Are there affiliated service group relations? Are there acquisitions? Issue 1: Who knows the controlled group? Essential to involve legal counsel HR contacts may not know whether or not they have a parent or sub percentage of ownership if they do that foreign parent owns other U.S. companies whether business relationships constitute an affiliated service group or leasing arrangement Requires interpretations of corporate law WE DO NOT PRACTICE LAW Issue 1:Who knows the controlled group? Issue 1: Who knows the controlled group? Situation: Company with foreign ownership Family, Inc. family company owner retiring Sells to New Dad, Inc., a large European company so children don’t take over Family, Inc. checks and finds other US companies owned by New Dad to include in testing Later Family, Inc. finds that New Dad’s Canadian subsidiary also owns additional US entities to include in testing, but wonders about finding others Issue 1: Who knows the controlled group? Situation: Holding company All Alone Company is acquired by a holding company (Hold My Hand But Pretend I’m Not Here, Inc.) All Alone is happy it still gets to maintain its own plans, payroll, do its own filings But, now All Alone must figure out who else Hold My Hand owns and how to collect data from who in order to do its testing Issue 2: Are there leased employees? Leasing arrangements Considered leased employee if provide services pursuant to an agreement services performed substantially full time for at least a year services provided under direction of recipient employer not covered by a safe harbor retirement plan Issue 2: Are there leased employees? Situation: Typical leasing arrangements In NDT planning meeting