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Pension Resource

Treas. Reg. § 1.414(c)-1

Commonly controlled trades or businesses.
eCFR amendment effective 2016-09-09 · current · last amended by T.D. 8179, 53 FR 6606, Mar. 2, 1988
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For purposes of applying the provisions of sections 401 (relating to qualified pension, profit-sharing, and stock bonus plans), 408(k) (relating to simplified employee pensions), 410 (relating to minimum participation standards), 411 (relating to minimum vesting standards), 415 (relating to limitations on benefits and contributions under qualified plans), and 416 (relating to top-heavy plans), all employees of two or more trades or businesses under common control within the meaning of § 1.414(c)-2 for any period shall be treated as employed by a single employer. See sections 401, 408(k), 410, 411, 415, and 416 and the regulations thereunder for rules relating to employees of trades or businesses which are under common control. See § 1.414(c)-5 for effective date.
Source credit, amendments & notes

[T.D. 8179, 53 FR 6606, Mar. 2, 1988]

Treas. Reg. § 1.414(c)-1 — Commonly controlled trades or businesses. · eCFR amendment effective 2016-09-09 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28c%29-1&asof=1991-07-24 · printed Oct 16, 2026
Implements
I.R.C. § 414 Definitions and special rules
Cited by (code & regs)
Glossary
top-heavy
Plan where key employees hold more than 60% of accrued benefits/account balances.
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Also cited in 1 other documents
IRS / Treasury
Proposed Rules
  • REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie…

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EffectiveThroughSourceAmended by
Apr 1, 1997currenteCFR amendment effective 2016-09-09 run 2T.D. 8179, 53 FR 6606, Mar. 2, 1988View
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