26 CFR § 1.401(a)(26)-8 - Definitions.
Collective bargaining agreement. Collective bargaining agreement means an agreement that the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and the employer that satisfies § 301.7701-17T. Employees described in section 413(b)(8) who are employees of the union or the plan and are treated as employees of an employer are not employees covered pursuant to a collective bargaining agreement for purposes of section 401(a)(26) unless the employees are actually covered pursuant to such an agreement.
Highly compensated employee. Highly compensated employee means an employee who is highly compensated within the meaning of section 414(q).
Highly compensated former employee. Highly compensated former employee means a former employee who is highly compensated within the meaning of section 414(q)(9).
Multiemployer plan. Multiemployer plan means a multiemployer plan within the meaning of section 414(f).
Section 401(k) plan. Section 401(k) plan means a plan consisting of elective contributions described in § 1.401(k)-1 (g)(3) under a qualified cash or deferred arrangement described in § 1.401(k)-1(a)(4)(i).