Reg. § 1.414(c)-6 Effective date.
(a) General rule Except as provided in , , , , or of this section, the provisions of and through 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 of this section applies, the provisions of “ and through shall apply for plan years beginning after December 31, 1975. For definition of the term “existing plan”, see .
(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 , the provisions of and through shall apply to the plan years elected under .
(d) Application For purposes of the Employee Retirement Income Security Act of 1974, the provisions of and through do not apply for any period of time before the plan years described in , , or of this section, whichever is applicable.
(e) Special rule Notwithstanding , , or of this section, 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 , , or 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 , 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 for that plan year or period to the extent provided in . 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 with respect to such plan year or period.
(g) Special rule Notwithstanding , , or of this section, 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]