multiple employer welfare arrangement

For purposes of subsection (a), the term “multiple employer welfare arrangement” has the meaning given such term by section 3(40) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section.

Source

26 USC § 9803(b)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter A) of this section.

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