Sec. 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 section 1.414(b)-1 and sections 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 "section 1.414(b)-1 and sections 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 section 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 section 1.410(a)-2(d), the provisions of section 1.414(b)-1 and sections 1.414(c)-1 through 1.414(c)-4 shall apply to the plan years elected under section 1.410(a)-2(d).
(d) Application.
For purposes of the Employee Retirement Income Security Act of 1974, the provisions of section 1.414(b)-1 and sections 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, 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 section 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 section 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 section 1.1563-1(d)(3) with respect to such plan year or period.
[T.D. 8179, 53 FR 6611, Mar. 2, 1988. Redesignated from Sec. 1.414(c)-5 by T.D. 9340, 72 FR 41128-41160, July 26, 2007]
