Affiliated Service Group

A group of employees that are treated as employees of a single employer for purposes of certain employee benefit requirements under the Internal Revenue Code ( (IRC) and the Employee Retirement Income Security Act of 1974 ( (ERISA).

An affiliated service group consists of a "service organization" (meaning an organization, the principal business of which is the performance of services) and one or more organizations related to the service organization through ownership or a working relationship.

By arranging the ownership of related business entities in an artificial manner, the controlled group ( rules under ERISA could be avoided. The affiliated service group rules were enacted to prevent the avoidance of these rules by expanding the controlled group to separate, but affiliated, entities.

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