multiemployer plan

(4) Transitional rule For any plan year which began before the date of the enactment of the Multiemployer Pension Plan Amendments Act of 1980, the term “multiemployer plan” means a plan described in this subsection as in effect immediately before that date.


26 USC § 414(f)(4)

Scoping language

None identified. Default scope is assumed to be the entire title.
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