Treas. Reg. § 1.414(c)-5 — Certain tax-exempt organizations.

(b) Existing plans. In the case of a plan in existence on January 1, 1974, unless paragraph (c) of this section applies, the provisions of “§ 1.414 (b)-1 and §§ 1.414(c)-1 through 1.414(c)-4 shall apply for plan years beginning after December 31, 1975. For definition of the term “existing plan”, see § 1.410(a)-2(c).

(c) Existing plans electing new provisions. In the case of a plan in existence on January 1, 1974, for which the plan administrator makes an election under § 1.410 (a)-2(d), the provisions of § 1.414(b)-1 and §§ 1.414 (c)-1 through 1.414(c)-4 shall apply to the plan years elected under § 1.410 (a)-2 (d).

(d) Application. For purposes of the Employee Retirement Income Security Act of 1974, the provisions of § 1.414(b)-1 and §§ 1.414(c)-1 through 1.414(c)-4 do not apply for any period of time before the plan years described in paragraph (a), (b), or (c) of this section, whichever is applicable.

(e) Special rule. Notwithstanding paragraph (a), (b), or (c) of this section, § 1.414(c)-3 (f) is effective April 1, 1988.

(f) Transitional rule

(1) In general. The amendments made by T.D. 8179 apply to the plan years or period described in paragraphs (a), (b), or (c) of this section, whichever is applicable.

(2) Exception. In the case of a plan year or period beginning before March 2, 1988, if an organization—

(i) Is a member of a brother-sister group of trades or businesses under common control under § 11.414(c)-2(c), as in effect before removal by T.D. 8179 (“old group”), for such plan year or period, and

(ii) Is not such a member for such plan year or period because of the amendments made by such Treasury decision,

such member (whether or not a corporation) nevertheless will be treated as a member of such old group for purposes of section 414(c) for that plan year or period to the extent provided in § 1.1563-1 (d)(2). Also, such member will be treated as a member of an old group for all purposes of the Code for such plan year or period if all the organizations (whether or not corporations) that are members of the old group meet all the requirements of § 1.1563-1(d)(3) with respect to such plan year or period.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28c%29-5&asof=1999-08-30 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.