multiemployer plan
(3) “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, except that, in applying this paragraph— (i) a plan shall be considered a multiemployer plan on and after its termination date if the plan was a multiemployer plan under this paragraph for the plan year preceding such termination, and (ii) for any plan year which began before September 26, 1980 , the term “multiemployer plan” means a plan described in section 414(f) of title 26 as in effect immediately before such date;