Treatment of transferred benefits
Treatment of transferred benefits (i)In general(A)Treatment of transferor plan if transferred benefits are aggregated with transferor plan.Except as provided inparagraph (b)(3)(ii)of this section, when there has been a transfer of benefits from one defined benefit plan to another plan, to the extent the benefits transferred to the transferee plan are otherwise required to be taken into account pursuant to section 415(f) and 1.415(f)1 in determining whether the transferor plan satisfies the limitations of section 415(b) for a limitation year, the transferred benefits are not treated as being provided under the transferor plan. This will occur, for example, if the employer sponsoring the transferor plan and the employer sponsoring the transferee plan are in the same controlled group within the meaning of section 414(b).