Do the regs under 414(c) regarding control groups apply to an educational organization which maintains a 403(b) plan? Specifically is the following used to determine control "common control exists between an exempt organization and another organization if at least 80 percent of the directors or trustees of one organization are either representatives of, or directly or indirectly controlled by, the other organization?" Reg 1.414(c)-5
Any insights would be appreciated.

Not applicable for government plans. The preamble to the 403(b) regulations discusses application of section 414(c) with respect to 403(b) plans. For example, see p. 41130 of Federal Register, Vol. 72, No. 143, July 26, 2007.

So if 414 doesn't apply to 403(b) plans of an educational organization what test do I use to determine control/related employer for the university and the various organizations it is affiliated with? The standards in Notice 89-23? Any thoughts would be appreciated.