Items shown in red are not relevant for retirement plan purposes
In addition to the official citations, these issues are addressed in the following chapters of Who's the Employer:
| Chapter 8: Controlled Groups, Exclusion, Component Member |
| Chapter 9: Controlled Group Attribution |
| Chapter 10: Effect of Controlled Groups |
| Chapter 12: Common Control |
| Topic | Code | Controlled Group Regs | Common Control Regs |
|---|---|---|---|
| Effect of status | 414(b), (c) | 1.414(b)-1(b) | 1.414(c)-1 |
| Types of groups | 1563(a) | 1.1563-1T(a)(1) | 1.414(c)-2(a) |
| Parent-subsidiary groups | 1563(a)(1) | 1.1563-1T(a)(2) | 1.414(c)-2(b) (defines controlling interest of all business types.) |
| Brother-sister groups | 1563(a)(2) | 1.1563-1T(a)(3) | 1.414(c)-2(c) (defines effective control of all business types.) |
| Vogel Fertilizer rule | 1.1563-1T(a)(3)(ii)(C) | 1.414(c)-2(c)(1) | |
| Combined groups | 1563(a)(3) | 1.1563-1T(a)(4) | 1.414(c)-2(d) |
| Insurance groups | 1563(a)(4) but see 414(b) | 1.1563-1T(a)(5) | |
| Voting power definition | 1.1563-1T(a)(6) | ||
| Component member rules | 1563(b) but see 414(b) | 1.1563-1T(b) but see 1.414(b)-1(a) | |
| Excluded stock rules | 1563(c). See also definition of employer at 1563(f)(1). | 1.1563-2 (Definition of employer at 1.1563-2(b)(6) is out of date. Use the IRC 1563(f)(1) definition instead. | 1.414(c)-3 (1.414(c)-3(d)(1) uses the same obsolete definition of employee as is found in the controlled group regs.) |
| Treasury stock; nonvoting preferred | 1563(c)(1),(2) | 1.1563-2(a) | 1.414(c)-3(a) (only applies to corporate stock) |
| Parent-subsidiary exclusions | 1563(c)(2)(A) | 1.1563-2(b)(1),(2) | 1.414(c)-3(b) |
| Brother-sister exclusions | 1563(c)(2)(B) | 1.1563-2(b)(3),(4) | 1.414(c)-3(c) |
| Combined group exclusions | 1.1563-2(b)(5) | ||
| Types of attribution | 1563(d) | 1.1563-3(a) (Note: 1.1563-1T(a)(2) is obsolete in referring only to option attribution.) | 1.414(c)-4 (Note: 1.414(c)-2(b)(1) has the same limited reference to option attribution as the 1563 regs.) |
| Option attribution | 1563(e)(1) | 1.1563-3(b)(1) | 1.414(c)-4(b)(1) |
| Partnership attribution | 1563(e)(2) | 1.1563-3(b)(2) | 1.414(c)-4(b)(2) |
| Trust attribution | 1563(e)(3) | 1.1563-3(b)(3) | 1.414(c)-4(b)(3) |
| No retirement plan attribution | 1563(3)(3)(C) but see 414(b) | 1.1563-3(b)(3)(iv) | |
| Corporate attribution | 1563(e)(4) | 1.1563-3(b)(4) | 1.414(c)-4(b)(4) |
| Spousal attribution | 1563(e)(5) | 1.1563-3(b)(5) | 1.414(c)-4(b)(5) |
| Parent-child attribution | 1563(e)(6) | 1.1563-3(b)(6) | 1.414(c)-4(b)(6) |
| Double Attribution | 1563(f)(2) | 1.1563-3(c) | 1.414(c)-4(c) |
| Franchise Rules | 1563(f)(4) | 1.1563-4 |