diff --git a/lib/active_model/serializer.rb b/lib/active_model/serializer.rb
index 6e1d4bfe..b50cb951 100644
--- a/lib/active_model/serializer.rb
+++ b/lib/active_model/serializer.rb
@@ -332,18 +332,17 @@ module ActiveModel
     # @param [JSONAPI::IncludeDirective] include_directive (defaults to the
     #   +default_include_directive+ config value when not provided)
     # @return [Enumerator<Association>]
-    #
     def associations(include_directive = ActiveModelSerializers.default_include_directive, include_slice = nil)
       include_slice ||= include_directive
-      return unless object
+      return Enumerator.new unless object
 
       Enumerator.new do |y|
-        self.class._reflections.values.each do |reflection|
+        self.class._reflections.each do |key, reflection|
           next if reflection.excluded?(self)
-          key = reflection.options.fetch(:key, reflection.name)
           next unless include_directive.key?(key)
 
-          y.yield reflection.build_association(self, instance_options, include_slice)
+          association = reflection.build_association(self, instance_options, include_slice)
+          y.yield association
         end
       end
     end
@@ -351,31 +350,6 @@ module ActiveModel
     # @return [Hash] containing the attributes and first level
     # associations, similar to how ActiveModel::Serializers::JSON is used
     # in ActiveRecord::Base.
-    #
-    # TODO: Include <tt>ActiveModel::Serializers::JSON</tt>.
-    # So that the below is true:
-    #   @param options [nil, Hash] The same valid options passed to `serializable_hash`
-    #      (:only, :except, :methods, and :include).
-    #
-    #     See
-    #     https://github.com/rails/rails/blob/v5.0.0.beta2/activemodel/lib/active_model/serializers/json.rb#L17-L101
-    #     https://github.com/rails/rails/blob/v5.0.0.beta2/activemodel/lib/active_model/serialization.rb#L85-L123
-    #     https://github.com/rails/rails/blob/v5.0.0.beta2/activerecord/lib/active_record/serialization.rb#L11-L17
-    #     https://github.com/rails/rails/blob/v5.0.0.beta2/activesupport/lib/active_support/core_ext/object/json.rb#L147-L162
-    #
-    #   @example
-    #     # The :only and :except options can be used to limit the attributes included, and work
-    #     # similar to the attributes method.
-    #     serializer.as_json(only: [:id, :name])
-    #     serializer.as_json(except: [:id, :created_at, :age])
-    #
-    #     # To include the result of some method calls on the model use :methods:
-    #     serializer.as_json(methods: :permalink)
-    #
-    #     # To include associations use :include:
-    #     serializer.as_json(include: :posts)
-    #     # Second level and higher order associations work as well:
-    #     serializer.as_json(include: { posts: { include: { comments: { only: :body } }, only: :title } })
     def serializable_hash(adapter_options = nil, options = {}, adapter_instance = self.class.serialization_adapter_instance)
       adapter_options ||= {}
       options[:include_directive] ||= ActiveModel::Serializer.include_directive_from_options(adapter_options)
@@ -387,13 +361,6 @@ module ActiveModel
     alias to_h serializable_hash
 
     # @see #serializable_hash
-    # TODO: When moving attributes adapter logic here, @see #serializable_hash
-    # So that the below is true:
-    #   @param options [nil, Hash] The same valid options passed to `as_json`
-    #      (:root, :only, :except, :methods, and :include).
-    #   The default for `root` is nil.
-    #   The default value for include_root is false. You can change it to true if the given
-    #   JSON string includes a single root node.
     def as_json(adapter_opts = nil)
       serializable_hash(adapter_opts)
     end
@@ -424,14 +391,12 @@ module ActiveModel
 
     # @api private
     def associations_hash(adapter_options, options, adapter_instance)
-      relationships = {}
       include_directive = options.fetch(:include_directive)
-      associations(include_directive).each do |association|
-        adapter_opts = adapter_options.merge(include_directive: include_directive[association.key])
-        relationships[association.key] ||= association.serializable_hash(adapter_opts, adapter_instance)
+      include_slice = options[:include_slice]
+      associations(include_directive, include_slice).each_with_object({}) do |association, relationships|
+        adapter_opts = adapter_options.merge(include_directive: include_directive[association.key], adapter_instance: adapter_instance)
+        relationships[association.key] = association.serializable_hash(adapter_opts, adapter_instance)
       end
-
-      relationships
     end
 
     protected
diff --git a/lib/active_model/serializer/association.rb b/lib/active_model/serializer/association.rb
index 459a8186..767fd8a2 100644
--- a/lib/active_model/serializer/association.rb
+++ b/lib/active_model/serializer/association.rb
@@ -1,50 +1,67 @@
+require 'active_model/serializer/lazy_association'
+
 module ActiveModel
   class Serializer
     # This class holds all information about serializer's association.
     #
-    # @attr [Symbol] name
-    # @attr [Hash{Symbol => Object}] options
-    # @attr [block]
-    #
-    # @example
-    #  Association.new(:comments, { serializer: CommentSummarySerializer })
-    #
-    class Association < Field
-      # @return [Symbol]
-      def key
-        options.fetch(:key, name)
+    # @api private
+    Association = Struct.new(:reflection, :association_options) do
+      attr_reader :lazy_association
+      delegate :object, :include_data?, :virtual_value, :collection?, to: :lazy_association
+
+      def initialize(*)
+        super
+        @lazy_association = LazyAssociation.new(reflection, association_options)
       end
 
-      # @return [ActiveModel::Serializer, nil]
-      def serializer
-        options[:serializer]
+      # @return [Symbol]
+      delegate :name, to: :reflection
+
+      # @return [Symbol]
+      def key
+        reflection_options.fetch(:key, name)
+      end
+
+      # @return [True,False]
+      def key?
+        reflection_options.key?(:key)
       end
 
       # @return [Hash]
       def links
-        options.fetch(:links) || {}
+        reflection_options.fetch(:links) || {}
       end
 
       # @return [Hash, nil]
+      # This gets mutated, so cannot use the cached reflection_options
       def meta
-        options[:meta]
+        reflection.options[:meta]
+      end
+
+      def polymorphic?
+        true == reflection_options[:polymorphic]
       end
 
       # @api private
       def serializable_hash(adapter_options, adapter_instance)
-        return options[:virtual_value] if options[:virtual_value]
-        object = serializer && serializer.object
-        return unless object
+        association_serializer = lazy_association.serializer
+        return virtual_value if virtual_value
+        association_object = association_serializer && association_serializer.object
+        return unless association_object
 
-        serialization = serializer.serializable_hash(adapter_options, {}, adapter_instance)
+        serialization = association_serializer.serializable_hash(adapter_options, {}, adapter_instance)
 
-        if options[:polymorphic] && serialization
-          polymorphic_type = object.class.name.underscore
+        if polymorphic? && serialization
+          polymorphic_type = association_object.class.name.underscore
           serialization = { type: polymorphic_type, polymorphic_type.to_sym => serialization }
         end
 
         serialization
       end
+
+      private
+
+      delegate :reflection_options, to: :lazy_association
     end
   end
 end
diff --git a/lib/active_model/serializer/belongs_to_reflection.rb b/lib/active_model/serializer/belongs_to_reflection.rb
index a014b7a5..67dbe79a 100644
--- a/lib/active_model/serializer/belongs_to_reflection.rb
+++ b/lib/active_model/serializer/belongs_to_reflection.rb
@@ -1,7 +1,7 @@
 module ActiveModel
   class Serializer
     # @api private
-    class BelongsToReflection < SingularReflection
+    class BelongsToReflection < Reflection
     end
   end
 end
diff --git a/lib/active_model/serializer/collection_reflection.rb b/lib/active_model/serializer/collection_reflection.rb
deleted file mode 100644
index 3436becf..00000000
--- a/lib/active_model/serializer/collection_reflection.rb
+++ /dev/null
@@ -1,7 +0,0 @@
-module ActiveModel
-  class Serializer
-    # @api private
-    class CollectionReflection < Reflection
-    end
-  end
-end
diff --git a/lib/active_model/serializer/concerns/caching.rb b/lib/active_model/serializer/concerns/caching.rb
index f4c72468..1de86246 100644
--- a/lib/active_model/serializer/concerns/caching.rb
+++ b/lib/active_model/serializer/concerns/caching.rb
@@ -193,12 +193,14 @@ module ActiveModel
             cache_keys << object_cache_key(serializer, adapter_instance)
 
             serializer.associations(include_directive).each do |association|
-              if association.serializer.respond_to?(:each)
-                association.serializer.each do |sub_serializer|
+              # TODO(BF): Process relationship without evaluating lazy_association
+              association_serializer = association.lazy_association.serializer
+              if association_serializer.respond_to?(:each)
+                association_serializer.each do |sub_serializer|
                   cache_keys << object_cache_key(sub_serializer, adapter_instance)
                 end
               else
-                cache_keys << object_cache_key(association.serializer, adapter_instance)
+                cache_keys << object_cache_key(association_serializer, adapter_instance)
               end
             end
           end
diff --git a/lib/active_model/serializer/has_many_reflection.rb b/lib/active_model/serializer/has_many_reflection.rb
index 60ccc481..99f6f63c 100644
--- a/lib/active_model/serializer/has_many_reflection.rb
+++ b/lib/active_model/serializer/has_many_reflection.rb
@@ -1,7 +1,10 @@
 module ActiveModel
   class Serializer
     # @api private
-    class HasManyReflection < CollectionReflection
+    class HasManyReflection < Reflection
+      def collection?
+        true
+      end
     end
   end
 end
diff --git a/lib/active_model/serializer/has_one_reflection.rb b/lib/active_model/serializer/has_one_reflection.rb
index bf41b1d1..a385009b 100644
--- a/lib/active_model/serializer/has_one_reflection.rb
+++ b/lib/active_model/serializer/has_one_reflection.rb
@@ -1,7 +1,7 @@
 module ActiveModel
   class Serializer
     # @api private
-    class HasOneReflection < SingularReflection
+    class HasOneReflection < Reflection
     end
   end
 end
diff --git a/lib/active_model/serializer/lazy_association.rb b/lib/active_model/serializer/lazy_association.rb
new file mode 100644
index 00000000..8c4dad61
--- /dev/null
+++ b/lib/active_model/serializer/lazy_association.rb
@@ -0,0 +1,95 @@
+module ActiveModel
+  class Serializer
+    # @api private
+    LazyAssociation = Struct.new(:reflection, :association_options) do
+      REFLECTION_OPTIONS = %i(key links polymorphic meta serializer virtual_value namespace).freeze
+
+      delegate :collection?, to: :reflection
+
+      def reflection_options
+        @reflection_options ||= reflection.options.dup.reject { |k, _| !REFLECTION_OPTIONS.include?(k) }
+      end
+
+      def object
+        @object ||= reflection.value(
+          association_options.fetch(:parent_serializer),
+          association_options.fetch(:include_slice)
+        )
+      end
+      alias_method :eval_reflection_block, :object
+
+      def include_data?
+        eval_reflection_block if reflection.block
+        reflection.include_data?(
+          association_options.fetch(:include_slice)
+        )
+      end
+
+      # @return [ActiveModel::Serializer, nil]
+      def serializer
+        return @serializer if defined?(@serializer)
+        if serializer_class
+          serialize_object!(object)
+        elsif !object.nil? && !object.instance_of?(Object)
+          cached_result[:virtual_value] = object
+        end
+        @serializer = cached_result[:serializer]
+      end
+
+      def virtual_value
+        cached_result[:virtual_value] || reflection_options[:virtual_value]
+      end
+
+      def serializer_class
+        return @serializer_class if defined?(@serializer_class)
+        serializer_for_options = { namespace: namespace }
+        serializer_for_options[:serializer] = reflection_options[:serializer] if reflection_options.key?(:serializer)
+        @serializer_class = association_options.fetch(:parent_serializer).class.serializer_for(object, serializer_for_options)
+      end
+
+      private
+
+      def cached_result
+        @cached_result ||= {}
+      end
+
+      def serialize_object!(object)
+        if collection?
+          if (serializer = instantiate_collection_serializer(object)).nil?
+            # BUG: per #2027, JSON API resource relationships are only id and type, and hence either
+            # *require* a serializer or we need to be a little clever about figuring out the id/type.
+            # In either case, returning the raw virtual value will almost always be incorrect.
+            #
+            # Should be reflection_options[:virtual_value] or adapter needs to figure out what to do
+            # with an object that is non-nil and has no defined serializer.
+            cached_result[:virtual_value] = object.try(:as_json) || object
+          else
+            cached_result[:serializer] = serializer
+          end
+        else
+          cached_result[:serializer] = instantiate_serializer(object)
+        end
+      end
+
+      def instantiate_serializer(object)
+        serializer_options = association_options.fetch(:parent_serializer_options).except(:serializer)
+        serializer_options[:serializer_context_class] = association_options.fetch(:parent_serializer).class
+        serializer = reflection_options.fetch(:serializer, nil)
+        serializer_options[:serializer] = serializer if serializer
+        serializer_class.new(object, serializer_options)
+      end
+
+      def instantiate_collection_serializer(object)
+        serializer = catch(:no_serializer) do
+          instantiate_serializer(object)
+        end
+        serializer
+      end
+
+      def namespace
+        reflection_options[:namespace] ||
+          association_options.fetch(:parent_serializer_options)[:namespace]
+      end
+    end
+  end
+end
diff --git a/lib/active_model/serializer/reflection.rb b/lib/active_model/serializer/reflection.rb
index 96cca0be..49eb7600 100644
--- a/lib/active_model/serializer/reflection.rb
+++ b/lib/active_model/serializer/reflection.rb
@@ -1,4 +1,5 @@
 require 'active_model/serializer/field'
+require 'active_model/serializer/association'
 
 module ActiveModel
   class Serializer
@@ -36,13 +37,13 @@ module ActiveModel
     #  1) as 'comments' and named 'comments'.
     #  2) as 'object.comments.last(1)' and named 'last_comments'.
     #
-    #  PostSerializer._reflections #=>
-    #    # [
-    #    #   HasOneReflection.new(:author, serializer: AuthorSerializer),
-    #    #   HasManyReflection.new(:comments)
-    #    #   HasManyReflection.new(:comments, { key: :last_comments }, #<Block>)
-    #    #   HasManyReflection.new(:secret_meta_data, { if: :is_admin? })
-    #    # ]
+    #  PostSerializer._reflections # =>
+    #    # {
+    #    #   author: HasOneReflection.new(:author, serializer: AuthorSerializer),
+    #    #   comments: HasManyReflection.new(:comments)
+    #    #   last_comments: HasManyReflection.new(:comments, { key: :last_comments }, #<Block>)
+    #    #   secret_meta_data: HasManyReflection.new(:secret_meta_data, { if: :is_admin? })
+    #    # }
     #
     # So you can inspect reflections in your Adapters.
     class Reflection < Field
@@ -70,8 +71,8 @@ module ActiveModel
       #       meta ids: ids
       #     end
       #   end
-      def link(name, value = nil, &block)
-        options[:links][name] = block || value
+      def link(name, value = nil)
+        options[:links][name] = block_given? ? Proc.new : value
         :nil
       end
 
@@ -85,8 +86,8 @@ module ActiveModel
       #       href object.blog.id.to_s
       #       meta(id: object.blog.id)
       #     end
-      def meta(value = nil, &block)
-        options[:meta] = block || value
+      def meta(value = nil)
+        options[:meta] = block_given? ? Proc.new : value
         :nil
       end
 
@@ -118,6 +119,20 @@ module ActiveModel
         :nil
       end
 
+      def collection?
+        false
+      end
+
+      def include_data?(include_slice)
+        include_data_setting = options[:include_data_setting]
+        case include_data_setting
+        when :if_sideloaded then include_slice.key?(name)
+        when true           then true
+        when false          then false
+        else fail ArgumentError, "Unknown include_data_setting '#{include_data_setting.inspect}'"
+        end
+      end
+
       # @param serializer [ActiveModel::Serializer]
       # @yield [ActiveModel::Serializer]
       # @return [:nil, associated resource or resource collection]
@@ -156,62 +171,18 @@ module ActiveModel
       #
       # @api private
       def build_association(parent_serializer, parent_serializer_options, include_slice = {})
-        reflection_options = options.dup
-
-        # Pass the parent's namespace onto the child serializer
-        reflection_options[:namespace] ||= parent_serializer_options[:namespace]
-
-        association_value = value(parent_serializer, include_slice)
-        serializer_class = parent_serializer.class.serializer_for(association_value, reflection_options)
-        reflection_options[:include_data] = include_data?(include_slice)
-        reflection_options[:links] = options[:links]
-        reflection_options[:meta] = options[:meta]
-
-        if serializer_class
-          serializer = catch(:no_serializer) do
-            serializer_class.new(
-              association_value,
-              serializer_options(parent_serializer, parent_serializer_options, reflection_options)
-            )
-          end
-          if serializer.nil?
-            reflection_options[:virtual_value] = association_value.try(:as_json) || association_value
-          else
-            reflection_options[:serializer] = serializer
-          end
-        elsif !association_value.nil? && !association_value.instance_of?(Object)
-          reflection_options[:virtual_value] = association_value
-        end
-
-        block = nil
-        Association.new(name, reflection_options, block)
+        association_options = {
+          parent_serializer: parent_serializer,
+          parent_serializer_options: parent_serializer_options,
+          include_slice: include_slice
+        }
+        Association.new(self, association_options)
       end
 
       protected
 
       # used in instance exec
       attr_accessor :object, :scope
-
-      private
-
-      def include_data?(include_slice)
-        include_data_setting = options[:include_data_setting]
-        case include_data_setting
-        when :if_sideloaded then include_slice.key?(name)
-        when true           then true
-        when false          then false
-        else fail ArgumentError, "Unknown include_data_setting '#{include_data_setting.inspect}'"
-        end
-      end
-
-      def serializer_options(parent_serializer, parent_serializer_options, reflection_options)
-        serializer = reflection_options.fetch(:serializer, nil)
-
-        serializer_options = parent_serializer_options.except(:serializer)
-        serializer_options[:serializer] = serializer if serializer
-        serializer_options[:serializer_context_class] = parent_serializer.class
-        serializer_options
-      end
     end
   end
 end
diff --git a/lib/active_model/serializer/singular_reflection.rb b/lib/active_model/serializer/singular_reflection.rb
deleted file mode 100644
index f90ecc21..00000000
--- a/lib/active_model/serializer/singular_reflection.rb
+++ /dev/null
@@ -1,7 +0,0 @@
-module ActiveModel
-  class Serializer
-    # @api private
-    class SingularReflection < Reflection
-    end
-  end
-end
diff --git a/lib/active_model_serializers/adapter/json_api.rb b/lib/active_model_serializers/adapter/json_api.rb
index 3d241e34..c252deaf 100644
--- a/lib/active_model_serializers/adapter/json_api.rb
+++ b/lib/active_model_serializers/adapter/json_api.rb
@@ -257,7 +257,8 @@ module ActiveModelSerializers
 
       def process_relationships(serializer, include_slice)
         serializer.associations(include_slice).each do |association|
-          process_relationship(association.serializer, include_slice[association.key])
+          # TODO(BF): Process relationship without evaluating lazy_association
+          process_relationship(association.lazy_association.serializer, include_slice[association.key])
         end
       end
 
diff --git a/lib/active_model_serializers/adapter/json_api/relationship.rb b/lib/active_model_serializers/adapter/json_api/relationship.rb
index 0d34cf93..fc2f116f 100644
--- a/lib/active_model_serializers/adapter/json_api/relationship.rb
+++ b/lib/active_model_serializers/adapter/json_api/relationship.rb
@@ -15,9 +15,7 @@ module ActiveModelSerializers
         def as_json
           hash = {}
 
-          if association.options[:include_data]
-            hash[:data] = data_for(association)
-          end
+          hash[:data] = data_for(association) if association.include_data?
 
           links = links_for(association)
           hash[:links] = links if links.any?
@@ -35,14 +33,38 @@ module ActiveModelSerializers
 
         private
 
+        # TODO(BF): Avoid db hit on belong_to_ releationship by using foreign_key on self
         def data_for(association)
-          serializer = association.serializer
-          if serializer.respond_to?(:each)
-            serializer.map { |s| ResourceIdentifier.new(s, serializable_resource_options).as_json }
-          elsif (virtual_value = association.options[:virtual_value])
+          if association.collection?
+            data_for_many(association)
+          else
+            data_for_one(association)
+          end
+        end
+
+        def data_for_one(association)
+          # TODO(BF): Process relationship without evaluating lazy_association
+          serializer = association.lazy_association.serializer
+          if (virtual_value = association.virtual_value)
             virtual_value
-          elsif serializer && serializer.object
+          elsif serializer && association.object
             ResourceIdentifier.new(serializer, serializable_resource_options).as_json
+          else
+            nil
+          end
+        end
+
+        def data_for_many(association)
+          # TODO(BF): Process relationship without evaluating lazy_association
+          collection_serializer = association.lazy_association.serializer
+          if collection_serializer.respond_to?(:each)
+            collection_serializer.map do |serializer|
+              ResourceIdentifier.new(serializer, serializable_resource_options).as_json
+            end
+          elsif (virtual_value = association.virtual_value)
+            virtual_value
+          else
+            []
           end
         end
 
diff --git a/test/serializers/associations_test.rb b/test/serializers/associations_test.rb
index 90d213dc..f6603a8d 100644
--- a/test/serializers/associations_test.rb
+++ b/test/serializers/associations_test.rb
@@ -30,18 +30,17 @@ module ActiveModel
       def test_has_many_and_has_one
         @author_serializer.associations.each do |association|
           key = association.key
-          serializer = association.serializer
-          options = association.options
+          serializer = association.lazy_association.serializer
 
           case key
           when :posts
-            assert_equal true, options.fetch(:include_data)
+            assert_equal true, association.include_data?
             assert_kind_of(ActiveModelSerializers.config.collection_serializer, serializer)
           when :bio
-            assert_equal true, options.fetch(:include_data)
+            assert_equal true, association.include_data?
             assert_nil serializer
           when :roles
-            assert_equal true, options.fetch(:include_data)
+            assert_equal true, association.include_data?
             assert_kind_of(ActiveModelSerializers.config.collection_serializer, serializer)
           else
             flunk "Unknown association: #{key}"
@@ -56,12 +55,11 @@ module ActiveModel
         end
         post_serializer_class.new(@post).associations.each do |association|
           key = association.key
-          serializer = association.serializer
-          options = association.options
+          serializer = association.lazy_association.serializer
 
           assert_equal :tags, key
           assert_nil serializer
-          assert_equal [{ id: 'tagid', name: '#hashtagged' }].to_json, options[:virtual_value].to_json
+          assert_equal [{ id: 'tagid', name: '#hashtagged' }].to_json, association.virtual_value.to_json
         end
       end
 
@@ -70,7 +68,7 @@ module ActiveModel
                       .associations
                       .detect { |assoc| assoc.key == :comments }
 
-        comment_serializer = association.serializer.first
+        comment_serializer = association.lazy_association.serializer.first
         class << comment_serializer
           def custom_options
             instance_options
@@ -82,7 +80,7 @@ module ActiveModel
       def test_belongs_to
         @comment_serializer.associations.each do |association|
           key = association.key
-          serializer = association.serializer
+          serializer = association.lazy_association.serializer
 
           case key
           when :post
@@ -93,7 +91,7 @@ module ActiveModel
             flunk "Unknown association: #{key}"
           end
 
-          assert_equal true, association.options.fetch(:include_data)
+          assert_equal true, association.include_data?
         end
       end
 
@@ -203,11 +201,11 @@ module ActiveModel
           @post_serializer.associations.each do |association|
             case association.key
             when :comments
-              assert_instance_of(ResourceNamespace::CommentSerializer, association.serializer.first)
+              assert_instance_of(ResourceNamespace::CommentSerializer, association.lazy_association.serializer.first)
             when :author
-              assert_instance_of(ResourceNamespace::AuthorSerializer, association.serializer)
+              assert_instance_of(ResourceNamespace::AuthorSerializer, association.lazy_association.serializer)
             when :description
-              assert_instance_of(ResourceNamespace::DescriptionSerializer, association.serializer)
+              assert_instance_of(ResourceNamespace::DescriptionSerializer, association.lazy_association.serializer)
             else
               flunk "Unknown association: #{key}"
             end
@@ -245,11 +243,11 @@ module ActiveModel
           @post_serializer.associations.each do |association|
             case association.key
             when :comments
-              assert_instance_of(PostSerializer::CommentSerializer, association.serializer.first)
+              assert_instance_of(PostSerializer::CommentSerializer, association.lazy_association.serializer.first)
             when :author
-              assert_instance_of(PostSerializer::AuthorSerializer, association.serializer)
+              assert_instance_of(PostSerializer::AuthorSerializer, association.lazy_association.serializer)
             when :description
-              assert_instance_of(PostSerializer::DescriptionSerializer, association.serializer)
+              assert_instance_of(PostSerializer::DescriptionSerializer, association.lazy_association.serializer)
             else
               flunk "Unknown association: #{key}"
             end
@@ -260,7 +258,7 @@ module ActiveModel
         def test_conditional_associations
           model = Class.new(::Model) do
             attributes :true, :false
-            associations :association
+            associations :something
           end.new(true: true, false: false)
 
           scenarios = [
@@ -284,7 +282,7 @@ module ActiveModel
 
           scenarios.each do |s|
             serializer = Class.new(ActiveModel::Serializer) do
-              belongs_to :association, s[:options]
+              belongs_to :something, s[:options]
 
               def true
                 true
@@ -296,7 +294,7 @@ module ActiveModel
             end
 
             hash = serializable(model, serializer: serializer).serializable_hash
-            assert_equal(s[:included], hash.key?(:association), "Error with #{s[:options]}")
+            assert_equal(s[:included], hash.key?(:something), "Error with #{s[:options]}")
           end
         end
 
@@ -341,8 +339,8 @@ module ActiveModel
           @author_serializer = AuthorSerializer.new(@author)
           @inherited_post_serializer = InheritedPostSerializer.new(@post)
           @inherited_author_serializer = InheritedAuthorSerializer.new(@author)
-          @author_associations = @author_serializer.associations.to_a
-          @inherited_author_associations = @inherited_author_serializer.associations.to_a
+          @author_associations = @author_serializer.associations.to_a.sort_by(&:name)
+          @inherited_author_associations = @inherited_author_serializer.associations.to_a.sort_by(&:name)
           @post_associations = @post_serializer.associations.to_a
           @inherited_post_associations = @inherited_post_serializer.associations.to_a
         end
@@ -361,28 +359,35 @@ module ActiveModel
 
         test 'a serializer inheriting from another serializer can redefine has_many and has_one associations' do
           expected = [:roles, :bio].sort
-          result = (@inherited_author_associations - @author_associations).map(&:name).sort
+          result = (@inherited_author_associations.map(&:reflection) - @author_associations.map(&:reflection)).map(&:name)
           assert_equal(result, expected)
+          assert_equal [true, false, true], @inherited_author_associations.map(&:polymorphic?)
+          assert_equal [false, false, false], @author_associations.map(&:polymorphic?)
         end
 
         test 'a serializer inheriting from another serializer can redefine belongs_to associations' do
           assert_equal [:author, :comments, :blog], @post_associations.map(&:name)
           assert_equal [:author, :comments, :blog, :comments], @inherited_post_associations.map(&:name)
 
-          refute @post_associations.detect { |assoc| assoc.name == :author }.options.key?(:polymorphic)
-          assert_equal true, @inherited_post_associations.detect { |assoc| assoc.name == :author }.options.fetch(:polymorphic)
+          refute @post_associations.detect { |assoc| assoc.name == :author }.polymorphic?
+          assert @inherited_post_associations.detect { |assoc| assoc.name == :author }.polymorphic?
 
-          refute @post_associations.detect { |assoc| assoc.name == :comments }.options.key?(:key)
+          refute @post_associations.detect { |assoc| assoc.name == :comments }.key?
           original_comment_assoc, new_comments_assoc = @inherited_post_associations.select { |assoc| assoc.name == :comments }
-          refute original_comment_assoc.options.key?(:key)
-          assert_equal :reviews, new_comments_assoc.options.fetch(:key)
+          refute original_comment_assoc.key?
+          assert_equal :reviews, new_comments_assoc.key
 
-          assert_equal @post_associations.detect { |assoc| assoc.name == :blog }, @inherited_post_associations.detect { |assoc| assoc.name == :blog }
+          original_blog = @post_associations.detect { |assoc| assoc.name == :blog }
+          inherited_blog = @inherited_post_associations.detect { |assoc| assoc.name == :blog }
+          original_parent_serializer = original_blog.lazy_association.association_options.delete(:parent_serializer)
+          inherited_parent_serializer = inherited_blog.lazy_association.association_options.delete(:parent_serializer)
+          assert_equal PostSerializer, original_parent_serializer.class
+          assert_equal InheritedPostSerializer, inherited_parent_serializer.class
         end
 
         test 'a serializer inheriting from another serializer can have an additional association with the same name but with different key' do
           expected = [:author, :comments, :blog, :reviews].sort
-          result = @inherited_post_serializer.associations.map { |a| a.options.fetch(:key, a.name) }.sort
+          result = @inherited_post_serializer.associations.map(&:key).sort
           assert_equal(result, expected)
         end
       end
diff --git a/test/serializers/reflection_test.rb b/test/serializers/reflection_test.rb
index e5932aba..11cb154b 100644
--- a/test/serializers/reflection_test.rb
+++ b/test/serializers/reflection_test.rb
@@ -25,6 +25,10 @@ module ActiveModel
         @instance_options = {}
       end
 
+      def evaluate_association_value(association)
+        association.lazy_association.eval_reflection_block
+      end
+
       # TODO: Remaining tests
       # test_reflection_value_block_with_scope
       # test_reflection_value_uses_serializer_instance_method
@@ -57,7 +61,7 @@ module ActiveModel
         assert_equal true, reflection.options.fetch(:include_data_setting)
 
         include_slice = :does_not_matter
-        assert_equal @model.blog, reflection.value(serializer_instance, include_slice)
+        assert_equal @model.blog, reflection.send(:value, serializer_instance, include_slice)
       end
 
       def test_reflection_value_block
@@ -77,7 +81,7 @@ module ActiveModel
         assert_equal true, reflection.options.fetch(:include_data_setting)
 
         include_slice = :does_not_matter
-        assert_equal @model.blog, reflection.value(serializer_instance, include_slice)
+        assert_equal @model.blog, reflection.send(:value, serializer_instance, include_slice)
       end
 
       def test_reflection_value_block_with_explicit_include_data_true
@@ -98,7 +102,7 @@ module ActiveModel
         assert_equal true, reflection.options.fetch(:include_data_setting)
 
         include_slice = :does_not_matter
-        assert_equal @model.blog, reflection.value(serializer_instance, include_slice)
+        assert_equal @model.blog, reflection.send(:value, serializer_instance, include_slice)
       end
 
       def test_reflection_value_block_with_include_data_false_mutates_the_reflection_include_data
@@ -117,7 +121,7 @@ module ActiveModel
         assert_respond_to reflection.block, :call
         assert_equal true, reflection.options.fetch(:include_data_setting)
         include_slice = :does_not_matter
-        assert_nil reflection.value(serializer_instance, include_slice)
+        assert_nil reflection.send(:value, serializer_instance, include_slice)
         assert_equal false, reflection.options.fetch(:include_data_setting)
       end
 
@@ -137,7 +141,7 @@ module ActiveModel
         assert_respond_to reflection.block, :call
         assert_equal true, reflection.options.fetch(:include_data_setting)
         include_slice = {}
-        assert_nil reflection.value(serializer_instance, include_slice)
+        assert_nil reflection.send(:value, serializer_instance, include_slice)
         assert_equal :if_sideloaded, reflection.options.fetch(:include_data_setting)
       end
 
@@ -157,7 +161,7 @@ module ActiveModel
         assert_respond_to reflection.block, :call
         assert_equal true, reflection.options.fetch(:include_data_setting)
         include_slice = { blog: :does_not_matter }
-        assert_equal @model.blog, reflection.value(serializer_instance, include_slice)
+        assert_equal @model.blog, reflection.send(:value, serializer_instance, include_slice)
         assert_equal :if_sideloaded, reflection.options.fetch(:include_data_setting)
       end
 
@@ -175,6 +179,13 @@ module ActiveModel
 
         # Build Association
         association = reflection.build_association(serializer_instance, @instance_options)
+
+        # Assert association links empty when not yet evaluated
+        assert_equal @empty_links, reflection.options.fetch(:links)
+        assert_equal @empty_links, association.links
+
+        evaluate_association_value(association)
+
         assert_equal @expected_links, association.links
         assert_equal @expected_links, reflection.options.fetch(:links)
       end
@@ -195,9 +206,16 @@ module ActiveModel
 
         # Build Association
         association = reflection.build_association(serializer_instance, @instance_options)
+
+        # Assert association links empty when not yet evaluated
+        assert_equal @empty_links, association.links
+
+        evaluate_association_value(association)
+
         # Assert before instance_eval link
         link = association.links.fetch(:self)
         assert_respond_to link, :call
+        assert_respond_to reflection.options.fetch(:links).fetch(:self), :call
 
         # Assert after instance_eval link
         assert_equal @expected_links.fetch(:self), reflection.instance_eval(&link)
@@ -218,6 +236,9 @@ module ActiveModel
 
         # Build Association
         association = reflection.build_association(serializer_instance, @instance_options)
+
+        evaluate_association_value(association)
+
         assert_equal @expected_meta, association.meta
         assert_equal @expected_meta, reflection.options.fetch(:meta)
       end
@@ -239,6 +260,9 @@ module ActiveModel
         # Build Association
         association = reflection.build_association(serializer_instance, @instance_options)
         # Assert before instance_eval meta
+
+        evaluate_association_value(association)
+
         assert_respond_to association.meta, :call
         assert_respond_to reflection.options.fetch(:meta), :call
 
@@ -271,6 +295,8 @@ module ActiveModel
         assert_nil association.meta
         assert_nil reflection.options.fetch(:meta)
 
+        evaluate_association_value(association)
+
         link = association.links.fetch(:self)
         assert_respond_to link, :call
         assert_respond_to reflection.options.fetch(:links).fetch(:self), :call
@@ -279,7 +305,7 @@ module ActiveModel
         # Assert after instance_eval link
         assert_equal 'no_uri_validation', reflection.instance_eval(&link)
         assert_equal @expected_meta, reflection.options.fetch(:meta)
-        assert_nil association.meta
+        assert_equal @expected_meta, association.meta
       end
       # rubocop:enable Metrics/AbcSize
 
@@ -307,6 +333,9 @@ module ActiveModel
         assert_nil reflection.options.fetch(:meta)
 
         # Assert before instance_eval link
+
+        evaluate_association_value(association)
+
         link = association.links.fetch(:self)
         assert_nil reflection.options.fetch(:meta)
         assert_respond_to link, :call
@@ -317,11 +346,11 @@ module ActiveModel
         assert_respond_to association.links.fetch(:self), :call
         # Assert before instance_eval link meta
         assert_respond_to reflection.options.fetch(:meta), :call
-        assert_nil association.meta
+        assert_respond_to association.meta, :call
 
         # Assert after instance_eval link meta
         assert_equal @expected_meta, reflection.instance_eval(&reflection.options.fetch(:meta))
-        assert_nil association.meta
+        assert_respond_to association.meta, :call
       end
       # rubocop:enable Metrics/AbcSize
 
@@ -342,6 +371,9 @@ module ActiveModel
         # Build Association
         association = reflection.build_association(serializer_instance, @instance_options)
         # Assert before instance_eval link
+
+        evaluate_association_value(association)
+
         link = association.links.fetch(:self)
         assert_respond_to link, :call
 
@@ -365,6 +397,9 @@ module ActiveModel
         reflection = serializer_class._reflections.fetch(:blog)
         assert_nil reflection.options.fetch(:meta)
         association = reflection.build_association(serializer_instance, @instance_options)
+
+        evaluate_association_value(association)
+
         assert_equal model1_meta, association.meta
         assert_equal model1_meta, reflection.options.fetch(:meta)
 
@@ -380,6 +415,9 @@ module ActiveModel
         assert_equal model1_meta, reflection.options.fetch(:meta)
 
         association = reflection.build_association(serializer_instance, @instance_options)
+
+        evaluate_association_value(association)
+
         assert_equal model2_meta, association.meta
         assert_equal model2_meta, reflection.options.fetch(:meta)
       end