Brief Case

Treas. Reg. § 1.401(a)-12

Mergers and consolidations of plans and transfers of plan assets.
eCFR amendment effective 2016-05-18 · current · last amended by T.D. 7638, 44 FR 48195, Aug. 17, 1979
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The earliest stored text of this section is effective Apr 1, 1997. Showing that version.
A trust will not be qualified under section 401 unless the plan of which the trust is a part provides that in the case of any merger or consolidation with, or transfer of assets or liabilities to, another plan after September 2, 1974, each participant in the plan would receive a minimum benefit if the plan terminated immediately after the merger, consolidation, or transfer. This benefit must be equal to or greater than the benefit the participant would have been entitled to receive immediately before the merger, consolidation, or transfer if the plan in which he was a participant had then terminated. This section applies to a multiemployer plan only to the extent determined by the Pension Benefit Guaranty Corporation. For additional rules concerning mergers or consolidations of plans and transfers of plan assets, see section 414(l) and § 1.414(l)-1.
Source credit, amendments & notes

[T.D. 7638, 44 FR 48195, Aug. 17, 1979]

Treas. Reg. § 1.401(a)-12 — Mergers and consolidations of plans and transfers of plan assets. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29-12&asof=1978-02-22 · printed Oct 16, 2026
Implements
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonus plans

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EffectiveThroughSourceAmended by
Apr 1, 1997currenteCFR amendment effective 2016-05-18 run 2T.D. 7638, 44 FR 48195, Aug. 17, 1979View
Provision-level history (blame)