An important Information Letter from the DOL discusses the issue of whether or not an “affiliated service group” within the meaning of section 414(m) of the Internal Revenue Code is a “single employer” for purposes of the MEWA rules of section 3(40) of ERISA. Conclusion: “‘[A]ffiliated service group’ status under section 414(m) of the Code would not, in and of itself, support a conclusion that a group of two or more trades or businesses would be a single employer for purposes of section 3(40) of ERISA.”
Read the guidance for more details . . .