Multiemployer plan
Multiemployer plan means a plan that is described in section 4001(3) of ERISA and that is covered by title IV of ERISA. Multiemployer plan also means a plan that elects to be a multiemployer plan under ERISA section 3(37)(G) and Code section 414(f)(6), pursuant to procedures prescribed by PBGC.
Source
29 CFR § 4001.2
Scoping language
For purposes of this chapter (unless otherwise indicated or required by the context):