Single-employer plan

Single-employer plan means any defined benefit plan (as defined in section 3 of ERISA) that is not a multiemployer plan (as defined in section 4001(a)(3) of ERISA) and that is covered by title IV of ERISA.

Source

29 CFR § 4001.2

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Scoping language

For purposes of this chapter (unless otherwise indicated or required by the context):

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