Code section 414

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See also controlled group, QSLOB, multiemployer plan.

Guidance

§ 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 control.

§ 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(1)-1 Mergers and consolidations of plans or transfers of plan assets.

§ 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 business.

§ 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 notice requirements.

§ 1.414(r)-5 Qualified separate line of business--administrative scrutiny requirement--safe harbors.

§ 1.414(r)-6 Qualified separate line of business--administrative scrutiny requirement--individual determinations.

§ 1.414(r)-7 Determination of the employees of an employer's qualified separate lines of business.

§ 1.414(r)-8 Separate application of section 410(b).

§ 1.414(r)-9 Separate application of section 401(a)(26).

§ 1.414(r)-10 Separate application of section 129(d)(8).--[Reserved]

§ 1.414(r)-11 Definitions and special rules.

§ 1.414(s)-1 Definition of compensation.

§ 1.414(v)-1 Catch-up contributions.