Treasury Regulations (26 C.F.R.)
26 CFR § 1.414(c)-1
Commonly controlled trades or businesses.
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.
[T.D. 8179, 53 FR 6606, Mar. 2, 1988]
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In this part (40 sections)
- 1.411(a)(13)-1 · Statutory hybrid plans.
- 1.411(b)-1 · Accrued benefit requirements.
- 1.411(b)(5)-1 · Reduction in rate of benefit accrual under a defined…
- 1.411(c)-1 · Allocation of accrued benefits between employer and…
- 1.411(d)-1 · Coordination of vesting and discrimination requirements.…
- 1.411(d)-2 · Termination or partial termination; discontinuance of…
- 1.411(d)-3 · Section 411(d)(6) protected benefits.
- 1.411(d)-4 · Section 411(d)(6) protected benefits.
- 1.411(d)-5 · [Reserved]
- 1.412(b)-2 · Amortization of experience gains in connection with…
- 1.412(c)(1)-1 · Determinations to be made under funding method—terms…
- 1.412(c)(1)-2 · Shortfall method.
- 1.412(c)(1)-3 · Applying the minimum funding requirements to restored…
- 1.412(c)(2)-1 · Valuation of plan assets; reasonable actuarial…
- 1.412(c)(3)-1 · Reasonable funding methods.
- 1.412(c)(3)-2 · Effective dates and transitional rules relating to…
- 1.412(i)-1 · Certain insurance contract plans.
- 1.413-1 · Special rules for collectively bargained plans.
- 1.413-2 · Special rules for plans maintained by more than one employer.
- 1.414(b)-1 · Controlled group of corporations.
- 1.414(c)-1 · Commonly controlled trades or businesses.
- 1.414(c)-2 · Two or more trades or businesses under common control.
- 1.414(c)-3 · Exclusion of certain interests or stock in determining…
- 1.414(c)-4 · Rules for determining ownership.
- 1.414(c)-5 · Certain tax-exempt organizations.
- 1.414(c)-6 · Effective date.
- 1.414(e)-1 · Definition of church plan.
- 1.414(f)-1 · Definition of multiemployer plan.
- 1.414(g)-1 · Definition of plan administrator.
- 1.414(l)-1 · Mergers and consolidations of plans or transfers of plan…
- 1.414(q)-1 · Highly compensated employee.
- 1.414(q)-1T · Highly compensated employee (temporary).
- 1.414(r)-0 · Table of contents.
- 1.414(r)-1 · Requirements applicable to qualified separate lines of…
- 1.414(r)-2 · Line of business.
- 1.414(r)-3 · Separate line of business.
- 1.414(r)-4 · Qualified separate line of business—fifty-employee and…
- 1.414(r)-5 · Qualified separate line of business—administrative…
- 1.414(r)-6 · Qualified separate line of business—administrative…
- 1.414(r)-7 · Determination of the employees of an employer's qualified…