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Pension Resource

Treas. Reg. § 1.414(c)-5

Certain tax-exempt organizations.
CFR 2007 annual edition (revised as of 2007-04-01) · superseded Apr 1, 2008 · last amended by T.D. 8179, 53 FR 6611, Mar. 2, 1988
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(a) General rule. Except as provided in paragraph (b), (c), (e), or (f) of this section, the provisions of § 1.414(b)-1 and §§ 1.414(c)-1 through 1.414 (c)-4 shall apply for plan years beginning after September 2, 1974.
(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.
Source credit, amendments & notes

[T.D. 8179, 53 FR 6611, Mar. 2, 1988]

Treas. Reg. § 1.414(c)-5 — Certain tax-exempt organizations. · CFR 2007 annual edition (revised as of 2007-04-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.414%28c%29-5&asof=2005-04-19 · printed Oct 16, 2026
On this page
  • (a) General rule.
  • (b) Existing plans.
  • (c) Existing plans electing new provisions.
  • (d) Application.
  • (e) Special rule.
  • (f) Transitional rule
Implements
I.R.C. § 414 Definitions and special rules
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Also cited in 6 other documents
IRS / Treasury
Final Rules
  • 86 FR 36872 Jul 13, 2021 — Requirements Related to Surprise Billing; Part I (a)
Proposed Rules
  • REG-113792-13Proposed Sep 16, 2013 — These proposed regulations provide guidance on the tax credit available to certain small employers that offer health insurance coverage to their employees unde…
  • 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…
Revenue Procedures
  • Rev. Proc. 2013-22Superseded Apr 29, 2013 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that…
    Superseded by Rev. Proc. 2021-37
  • Rev. Proc. 2007-71 Dec 17, 2007 — Tax-sheltered annuities; written program; public schools; model amendments. This procedure sets forth model amendments that may be adopted in order to satisfy …
Announcements
  • Ann. 2009-34 May 4, 2009 — Request for comments on revenue procedure for section 403(b) prototype plans. The Service intends to establish a program for the pre-approval of prototype plan…

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 1997Mar 31, 2008CFR 2007 annual edition (revised as of 2007-04-01) run 127T.D. 8179, 53 FR 6611, Mar. 2, 1988View
Apr 1, 2008currenteCFR editorial change effective 2016-09-09 run 272 FR 54352, Sept. 25, 2007View · Redline (sign in)
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