(a) Plan maintained by more than one employer Notwithstanding any other provision of this part or part 3, the following provisions of this subsection shall apply to a plan maintained by more than one employer:
(1) Section
1052 of this title shall be applied as if all employees of each of the employers were employed by a single employer.
(2) Sections
1053 and
1054 of this title shall be applied as if all such employers constituted a single employer, except that the application of any rules with respect to breaks in service shall be made under regulations prescribed by the Secretary.
(3) The minimum funding standard provided by section
1082 of this title shall be determined as if all participants in the plan were employed by a single employer.
(b) Maintenance of plan of predecessor employer For purposes of this part and part 3
(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 of the Treasury, be treated as service for the employer.
(c) Plan maintained by controlled group of corporations For purposes of sections
1052,
1053, and
1054 of this title, all employees of all corporations which are members of a controlled group of corporations (within the meaning of section
1563 (a) of title
26, determined without regard to section
1563 (a)(4) and (e)(3)(C) of title
26) 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
1082 of this title 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 of the Treasury.
(d) Plan of trades or businesses under common control For purposes of sections
1052,
1053, and
1054 of this title, under regulations prescribed by the Secretary of the Treasury, 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 (c) of this section.
