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Consists of two or more related organizations whether or not incorporated, where one organization provides services to another organization or joins together to provide services for a third party. These organizations may also have an ownership relationship. Please consult your tax or legal advisor if you have questions, since this could have an impact of the qualified retirement plan(s) that you sponsor.

Questions to consider:

1. Do any of your highly compensated employees own at least 10% of another company that regularly performs professional services for you?
2. Are any of your 10% or more owners (including ownership by all children, grandchildren, parents, grandparents and spouses) considered highly compensated employees of another company and does that other company provide you with professional services?
3. Does any owner of a professional service corporation or partnership own another professional service corporation or partnership and provide that company with professional services?
4. Professional services are in the fields of Health, Law, Engineering, Architecture, Accounting, Scientists and Performing Artists.