# 29 CFR § 4001.3: Trades or businesses under common control; controlled groups

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-29-4001.3

## Section

- **Citation:** 29 CFR § 4001.3
- **Heading:** Trades or businesses under common control; controlled groups
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 29—Labor > Subtitle B—Regulations Relating to Labor > CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION > SUBCHAPTER A—GENERAL > PART 4001—TERMINOLOGY

## Text

For purposes of title IV of ERISA:
(a)(1) The PBGC will determine that trades and businesses (whether or not incorporated) are under common control if they are “two or more trades or businesses under common control”, as defined in regulations prescribed under section 414(c) of the Code.
(2) The PBGC will determine that all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer, and all such trades and businesses shall be treated as a single employer.
(3) An individual who owns the entire interest in an unincorporated trade or business is treated as his own employer, and a partnership is treated as the employer of each partner who is an employee within the meaning of section 401(c)(1) of the Code.
(b) In the case of a single-employer plan:
(1) In connection with any person, a controlled group consists of that person and all other persons under common control with such person.
(2) Persons are under common control if they are members of a “controlled group of corporations”, as defined in regulations prescribed under section 414(b) of the Code, or if they are “two or more trades or businesses under common control”, as defined in regulations prescribed under section 414(c) of the Code.

## Nearby sections

- [29 CFR § 4001.1 § 4001.1 Purpose and scope.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4001.1.md)
- [29 CFR § 4001.2 § 4001.2 Definitions.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4001.2.md)
- [29 CFR § 4001.3 § 4001.3 Trades or businesses under common control; controlled groups.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4001.3.md)
- [29 CFR § 4002.1 § 4002.1 Board of Directors, Chair, and Representatives of Board Members.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.1.md)
- [29 CFR § 4002.2 § 4002.2 Quorum.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.2.md)
- [29 CFR § 4002.3 § 4002.3 Meetings.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.3.md)
- [29 CFR § 4002.4 § 4002.4 Place of meetings; use of conference call communications equipment.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.4.md)
- [29 CFR § 4002.5 § 4002.5 Voting without a meeting.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.5.md)
- [29 CFR § 4002.6 § 4002.6 Conflict of interest.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.6.md)
- [29 CFR § 4002.7 § 4002.7 Director of the Corporation and senior officers.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.7.md)
- [29 CFR § 4002.8 § 4002.8 Emergency procedures.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.8.md)
- [29 CFR § 4002.9 § 4002.9 Seal.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.9.md)
- [29 CFR § 4002.10 § 4002.10 Authority and amendments.](https://www.frixlaw.com/law-library/statutes/ecfr-29-4002.10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-29-4001.3. Check the current official text before relying on it. Not legal advice.