26 CFR 1.414(c)-1
§ 1.414(c)-1 Commonly controlled trades or businesses.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.414(c)-1, § 1.414(c)-1 Commonly controlled trades or businesses, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109998
- Permanent ID
ys:prov:109998@1- SHA-256
cb73329d6207efeff3ec579e04cd980ce907cba4b885d488b2b6cf460739e10a
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.