C.F.R. » Title 29 » CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION › SUBCHAPTER A—GENERAL › PART 4001—TERMINOLOGY

29 C.F.R. § 4001.3

Trades or businesses under common control; controlled groups

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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.

Notes of Decisions
Cited in 15 cases (3 in the last 5 years), 2000–2026 · leading case: Trs. of the Plumbers & Pipefitters Nat'l Pension Fund v. Plumbing Servs., Inc., 791 F.3d 436 (4th Cir. 2015).
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Trs. of the Plumbers & Pipefitters Nat'l Pension Fund v. Plumbing Servs., Inc., 791 F.3d 436 (4th Cir. 2015). “29 C.F.R. § 4001.3 . According to those regula *441 tions, one instance where two or more businesses are under common control is where the same five or fewer persons own a controlling interest in each corporation and, "taking into account the ownership of each such person only…”
Sun Capital Partners III, LP v. New England Teamsters & Trucking Indus. Pension Fund, 724 F.3d 129 (1st Cir. 2013). · cites it 2× “The PBGC regulations make no effort to define “trades or businesses,” 29 C.F.R. § 4001.3 (a), and merely refer to Treasury regulations, which, as mentioned, also do not define the phrase.”
Sun Capital Partners III, LP v. New England Teamsters & Trucki, 943 F.3d 49 (1st Cir. 2019). “Nor has PBGC updated its regulation on common control, 29 C.F.R. § 4001.3 , since that regulation's adoption.”
Sabey v. Howard Johnson Co., 5 P.3d 730 (Wash. Ct. App. 2000). “[17] See 29 C.F.R. § 4001.3 . [18] East Dayton Tool, 14 F.”
Sabey v. Howard Johnson & Co., 101 Wash. App. 575 (Wash. Ct. App. 2000). “See 29 C.F.R. § 4001.3 . East Dayton Tool, 14 F.”
Brown v. Astro Holdings, Inc., 385 F. Supp. 2d 519 (E.D. Pa. 2005). “1985) (holding individual shareholder could not be liable as an “employer” under Title I of ERISA, absent allegations that corporate veil should be pierced or that employer was an alter ego of the defendant); see also 29 C.F.R. § 4001.3 (a)(3) (providing that an individual who…”
Asbestos Workers Local 24 v. NLG Insulation, Inc., 760 F. Supp. 2d 529 (D. Maryland 2010). · cites it 2× “See 29 C.F.R. § 4001.3 (“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 [Internal…”
Durango-Georgia Paper Co. v. H.G. Est., LLC, 739 F.3d 1263 (11th Cir. 2014). “See 29 C.F.R. § 4001.3 (b)(2). Neither the U.”
Sun Capital Partners III, LP v. New England Teamsters & Trucking Indus. Pension Fund, 172 F. Supp. 3d 447 (D. Mass. 2016). “29 C.F.R. § 4001.3 (a). Under those regulations, two or more “trades or businesses” are under common control if they are members of a “parent-subsidiary” group of trades or businesses, a “brother-sister” group of trades or businesses or a “combined group” of trades or businesses.”
Bd. of Trs. v. Moroni, 905 F. Supp. 2d 846 (N.D. Ill. 2012). “29 C.F.R. 4001.3(a)(3). 2. Shareholder and Director Liability under the Illinois Business Corporation Act Plaintiff alleges liability under Sections 8.”
Pension Benefit Guar. Corp. v. 20 SE 3rd St LLC (S.D. Fla. 2019). “29 C.F.R. § 4001.3 (b)(2); 26 C.F.R. § 1.”
Indiana Carpenters Pension Fund v. Hammond (S.D. Ind. 2020). “at 852 (citing 29 C.F.R. 4001.3(a)(3)). Plaintiffs rely on Trustees of NECA-IBEW Pension Ben.”
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— 29 C.F.R. § 4001.3(a)(3) — 2 cases
Bd. of Trs. v. Moroni, 905 F. Supp. 2d 846 (N.D. Ill. 2012). “29 C.F.R. 4001.3(a)(3). 2. Shareholder and Director Liability under the Illinois Business Corporation Act Plaintiff alleges liability under Sections 8.”
Indiana Carpenters Pension Fund v. Hammond (S.D. Ind. 2020). “at 852 (citing 29 C.F.R. 4001.3(a)(3)). Plaintiffs rely on Trustees of NECA-IBEW Pension Ben.”
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