Cross-Reference Table

Controlled Groups; Common Control

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:

bulletChapter 8:  Controlled Groups, Exclusion, Component Member
bulletChapter 9:  Controlled Group Attribution
bulletChapter 10: Effect of Controlled Groups
bulletChapter 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  See also definition of employer at 1563(f)(1). 1.1563-2 (Definition of employer at 1.1563-2(b)(6) is out of date.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Types of attribution 1563(d) 1.1563-3(a) (Note: 1.1563-1T(a)(2) is obsolete in referring only to option attribution.) 1.414(c)-4  (Note: 1.414(c)-2(b)(1) has the same limited reference to option attribution as the 1563 regs.)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