### Question
What does single-employer plan mean?


### Answer
**Single-employer plan** has the following meaning in *26 U.S.C. § 436*:

> a plan which is not a multiemployer plan

#### Citation:
  - *26 U.S.C. § 436*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart B-Benefit Limitations Under Single-Employer Plans**

