Determination of the employees of an employer's qualified separate lines of business.
Text not yet available.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28r%29-7&asof=1995-12-19 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.