A limited partnership is owned by 8 partners. 2 of the 8 partners are S-corps. (traders). The limited partnership has 12 employees who provide administrative services to 8 partners. Realize that an affiliate service group exists. Is plan drafted to indicate that all partners are participating employers to insure that employees of S-corps can participate? Any thoughts? Thanks. Ed

You could draft the plan to provide that the plan covers employers who adopt the plan (with the consent of the sponsor). Then whoever has employees could adopt the plan to get the employees covered. This gives greater flexibility; perhaps some employers will not want to participate. Note that this response does not cover questions about coverage compliance or status as a multiple employer plan. This response addresses only your question about plan drafting.