Code of Federal Regulations Title 26. Internal Revenue § 26.1.414(c)–6 Effective date

(a) General rule. Except as provided in paragraph (b), (c), (e), or (f) of this section, the provisions of § 1.414(b)–1 and §§ 1.414(c)–1 through 1.414(c)–4 shall 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.

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.