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Go to Treas. Reg. § 1.413-3 (not yet in the library — opens the official source)
73 documents · 0.44sAllIRCERISAPBGCJoint Board
  1. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022
    …certain Code requirements, which include the following requirements: under section 413(c)(1) and 26 CFR1.413-2(b), the rules addressing plan participation under section 410(a) and the regulations thereunder are applied as if all employees of each of the employers that maintain the plan are employed by a single employer…
  2. Treas. Reg. § 1.413-2(a) — Special rules for plans maintained by more than one employer.
    IRCRegulationsSep 9, 2016
    (a) (a) Application of section 413(c) (a)(1) (1) In general. Section 413(c) describes certain plans (and each trust which is a part of any such plan) hereinafter referred to as “section 413(c) plans.” A plan (and each trust which is a part of such plan) is deemed to be a section 413(c) plan if it is described in subpar…
  3. PLR 201927010 — Applicable Defined Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019
    …d after an amendment to the plan to convert the plan to an applicable defined benefit plan. Section 413(c) provides special rules in the case of a plan maintained by more than one employer. Section 413(d) provides generally that, in the case of a CSEC plan (including a plan to which section 413(c) also applies), many o…
  4. Treas. Reg. § 1.413-1(a)(3)(i) — Special rules for collectively bargained plans.
    IRCRegulationsSep 9, 2016
    (a)(3)(i) (i) If a plan is a section 413(b) plan at a relevant time, the rules of section 413(b) and this section apply, and the rules of section 413(c) and § 1.413-2 do not apply to the plan. (a)(3)(ii) (ii) The qualification of a section 413(b) plan, at any relevant time, under section 401(a), 403(a), or 405(a), as m…
  5. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018
    …e Code sets forth rules for a plan maintained by more than one employer. Specifically, Code section 413(c) addresses the tax-qualified status of certain pension “plans” that cover the employees of multiple employers.[29] Under § 1.413-2(a)(2), a plan is subject to the requirements of section 413(c) if it is a single pl…
  6. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  7. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  8. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  9. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  10. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  11. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 29 C.F.R. § 2530.205 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]