Treasury Regulations · 26 CFR

§ 1.414(c)-6. Effective date.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 414(c)

Cite as 26 CFR § 1.414(c)-6

At a glance

Read from the text and its source citation. Not part of the regulation.

Status: In the current eCFR
Issued: March 2, 1988 by T.D. 8179
Last amended: December 30, 2024 by T.D. 10018
Issued under: 26 U.S.C. § 414(c)
Length: 500 words · about 2 min to read
Cross-references: cites 1 Code section and 6 regulations; cited by 0

¶(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]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

§ 414 Definitions and special rules

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

December 30, 2024Amended by T.D. 10018 (89 FR 106851)
July 26, 2007Amended by T.D. 9340 (72 FR 41158)
March 2, 1988Issued by T.D. 8179 (53 FR 6611)

Where it sits in 26 CFR

Subchapter A Income tax
Part 1 Income taxes
Pension, Profit-Sharing, Stock Bonus Plans, etc.