An Affiliated Service Group is a group of separate business entities that possess a combination of common ownership and joint activity. The Internal Revenue Code considers members of an affiliated service group to constitute a single employer for various plan testing purposes. This is commonly perceived as a way for the IRS to eliminate the "loop-hole" whereby owners of multiple companies defer more than the maximum limits within multiple retirement plans. If you are unsure whether or not your business is part of an Affiliated Service Group, we suggest you consult with a qualified advisor for guidance.