10 or more employer plan

(6) Exception for 10-or-more employer plans (A) In general This subpart shall not apply in the case of any welfare benefit fund which is part of a 10 or more employer plan. The preceding sentence shall not apply to any plan which maintains experience-rating arrangements with respect to individual employers. (B) 10 or more employer plan For purposes of subparagraph (A), the term “10 or more employer plan” means a plan— (i) to which more than 1 employer contributes, and (ii) to which no employer normally contributes more than 10 percent of the total contributions contributed under the plan by all employers.


26 USC § 419A(f)(6)

Scoping language

For purposes of this section
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