separate line of business
(F)At the election of the employer and with the consent of the Secretary, this paragraph may be applied separately with respect to each separate line of business of the employer. For purposes of this paragraph, the term “separate line of business” has the meaning given such term by(without regard to paragraph (2)(A) or (7) thereof). (G)This paragraph shall not apply to a governmental plan (within the meaning of). (H)The Secretary may by regulation provide that any separate benefit structure, any separate trust, or any other separate arrangement is to be treated as a separate plan for purposes of applying this paragraph.