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:
 | Chapter 6: Controlled Groups |
| Chapter 7: Controlled Group Attribution |
| Chapter 8: Controlled Group Exclusion |
| Chapter 9: Component Member Rules |
| 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) | 1.1563-1(a)(1) | 1.414(c)-2(a) |
| Parent-subsidiary groups | 1563(a)(1) | 1.1563-1(a)(2) | 1.414(c)-2(b) (defines controlling interest of all business types.) |
| Brother-sister groups | 1563(a)(2) | 1.1563-1(a)(3) | 1.414(c)-2(c) (defines effective control of all business types.) |
| Vogel Fertilizer rule | 1.1563-1(a)(3) | 1.414(c)-2(c)(1) | |
| Combined groups | 1563(a)(3) | 1.1563-1(a)(4) | 1.414(c)-2(d) |
| Insurance groups | 1563(a)(4) but see 414(b) | 1.1563-1(a)(5) | |
| Voting power definition | 1.1563-1(a)(6) | ||
| Component member rules | 1563(b) but see 414(b) | 1.1563-1(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 | 1.1563-2 (Definition of employer at 1.1563-2(b)(6) is out of date.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| Types of attribution | 1563(d) | 1.1563-3(a) (Note: 1.1563-1(a)(2) is obsolete in referring only to option attribution.)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 |