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Treasury Regulations (26 C.F.R.)

26 CFR § 1.414(c)-6

Effective date.

Official textecfr.govlast amended

# (a) General rule.

Except as provided in paragraph (b), (c), (e), (f), or (g) of this section, the provisions of § 1.414(b)-1 and §§ 1.414(c)-1 through 1.414(c)-4 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.

# (g) Special rule.

Notwithstanding paragraph (a), (b), or (c) of this section, § 1.414(c)-2(b)(1) applies to plan years beginning on or after January 1, 2025.

[T.D. 8179, 53 FR 6611, Mar. 2, 1988. Redesignated by T.D. 9340, 72 FR 41158, July 26, 2007; T.D. 10018, 89 FR 106851, Dec. 30, 2024]

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In this part (40 sections)
  1. 1.411(d)-2 · Termination or partial termination; discontinuance of…
  2. 1.411(d)-3 · Section 411(d)(6) protected benefits.
  3. 1.411(d)-4 · Section 411(d)(6) protected benefits.
  4. 1.411(d)-5 · [Reserved]
  5. 1.412(b)-2 · Amortization of experience gains in connection with…
  6. 1.412(c)(1)-1 · Determinations to be made under funding method—terms…
  7. 1.412(c)(1)-2 · Shortfall method.
  8. 1.412(c)(1)-3 · Applying the minimum funding requirements to restored…
  9. 1.412(c)(2)-1 · Valuation of plan assets; reasonable actuarial…
  10. 1.412(c)(3)-1 · Reasonable funding methods.
  11. 1.412(c)(3)-2 · Effective dates and transitional rules relating to…
  12. 1.412(i)-1 · Certain insurance contract plans.
  13. 1.413-1 · Special rules for collectively bargained plans.
  14. 1.413-2 · Special rules for plans maintained by more than one employer.
  15. 1.414(b)-1 · Controlled group of corporations.
  16. 1.414(c)-1 · Commonly controlled trades or businesses.
  17. 1.414(c)-2 · Two or more trades or businesses under common control.
  18. 1.414(c)-3 · Exclusion of certain interests or stock in determining…
  19. 1.414(c)-4 · Rules for determining ownership.
  20. 1.414(c)-5 · Certain tax-exempt organizations.
  21. 1.414(c)-6 · Effective date.
  22. 1.414(e)-1 · Definition of church plan.
  23. 1.414(f)-1 · Definition of multiemployer plan.
  24. 1.414(g)-1 · Definition of plan administrator.
  25. 1.414(l)-1 · Mergers and consolidations of plans or transfers of plan…
  26. 1.414(q)-1 · Highly compensated employee.
  27. 1.414(q)-1T · Highly compensated employee (temporary).
  28. 1.414(r)-0 · Table of contents.
  29. 1.414(r)-1 · Requirements applicable to qualified separate lines of…
  30. 1.414(r)-2 · Line of business.
  31. 1.414(r)-3 · Separate line of business.
  32. 1.414(r)-4 · Qualified separate line of business—fifty-employee and…
  33. 1.414(r)-5 · Qualified separate line of business—administrative…
  34. 1.414(r)-6 · Qualified separate line of business—administrative…
  35. 1.414(r)-7 · Determination of the employees of an employer's qualified…
  36. 1.414(r)-8 · Separate application of section 410(b).
  37. 1.414(r)-9 · Separate application of section 401(a)(26).
  38. 1.414(r)-10 · Separate application of section 129(d)(8). [Reserved]
  39. 1.414(r)-11 · Definitions and special rules.
  40. 1.414(s)-1 · Definition of compensation.
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