Affiliated service group (ASG)
Group of related businesses providing services to one another, treated as one employer under IRC Section 414(m).
Definition
An affiliated service group exists when a service organization is connected to another organization through partial ownership and regular service-sharing. ASG aggregation can pull employees of related businesses into the Solo 401(k) coverage analysis, potentially ending one-participant status.
Why it matters
For IRS Form 5500-EZ, this term helps decide which records, dates, values, or review questions belong in the packet.
How the tool uses it
Solo 5500 treats this as a review signal. The user enters the facts, checks the source-linked explanation, reviews the packet, and files through the official channel when the supported case still fits.
When to check the source
Check the official source when the answer depends on eligibility, late filing relief, official correspondence, valuation, or a fact you cannot verify from your own records.
Source and review date
Last reviewed: . Use the linked source for the official wording behind this term.
Official source: IRS Form 5500-EZ filing notices