multiemployer plan

(1)For purposes of this part, the term “multiemployer plan” means a plan— (A)to which more than one employer is required to contribute, (B)which is maintained pursuant to one or more collective bargaining agreements between one or more employee organizations and more than one employer, and (C)which satisfies such other requirements as the Secretary of Labor may prescribe by regulation.

Source

26 USC § 414(f)(1)


Scoping language

For purposes of this part
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