Page:United States Statutes at Large Volume 88 Part 1.djvu/970

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PUBLIC LAW 93-406-SEPT. 2, 1974

[88 STAT.

"(1) in any case in which the employer maintains a plan of a predecessor employer, service for such predecessor shall be treated as service for the employer, and "(2) in any case in which the employer maintains a plan which is not the plan maintained by a predecessor employer, service for such predecessor shall, to the extent provided in regulations prescribed by the Secretary or his delegate, be treated as service for the employer. "(b)

EMPLOYEES OF CONTROLLED GROUP OF CORPORATIONS.—For

Infef pp^°898, purposes of sectious 401, 410, 411, and 415, all employees of all corpo901; p'os(, p. 979. ratious which are members of a controlled group of corporations (within the meaning of section 1563(a), determined without regard 26 USC 1563. ^Q section 1563(a)(4) and (e)(3)(C)) shall be treated as employed by a single employer. With respect to a plan adopted by more than one such corporation, the minimum funding standard of section 412, the Ante, p. 920. tax imposed by section 4971, and the applicable limitations provided by section 404(a) shall be determined as if all such employers were a single employer, and allocated to each employer in accordance with regulations prescribed by the Secretary or his delegate. "(c) EMPLOYISES OF PARTNERSHIPS, PROPRIETORSHIPS, ETC., W H I C H ARE UNDER COMMON CONTROL.—For purposes of sections 401,410,411,

and 415, under regulations prescribed by the Secretary or his delegate, all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer. The regulations prescribed under this subsection shall be based on principles similar to the principles which apply in the case of subsection (b). " (d) GOVERNMENTAL P L A N. — For purposes of this part, the term 'governmental plan' means a plan established and maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. The term 'governmental plan' also includes any plan to which the Railroad Retirement Act of 45 USC 215-228 1935 or 1937 applies and which is financed by contributions required notes, 228a. uudcT that Act aud any plan of an international organization which is exempt from taxation by reason of the International Organiza22 USC 288 tions Immunities Act (59 Stat. 669). note

26 USC 501.

"(e)

CHURCH P L A N. —

"(1) IN GENERAL.—For purposes of this part the term 'church plan' means— " (A) a plan established and maintained for its employees by a church or by a convention or association of churches which is exempt from tax under section 501, or " (B) a plan described in paragraph (3). " (2)

CERTAIN UNRELATED BUSINESS OR MULTIEMPLOYER PLANS.—

The term 'church plan' does not include a plan— " (A) which is established and maintained primarily for the benefit of employees (or their beneficiaries) of such church or convention or association of churches who are employed in connection with one or more unrelated trades or businesses (within the meaning of section 513), or " (B) which is a plan maintained by more than one employer, if one or more of the employers in the plan is not a church (or a convention or association of churches) which is exempt from tax under section 501. "(3) SPECIAL TEMPORARY RULE FOR CERTAIN CHURCH AGENCIES UNDER CHURCH PLAN.

" (A) Notwithstanding the provisions of paragraph (2)(B), a plan in existence on January 1, 1974, shall be

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