### Question
How is the "multiple employer welfare arrangement" defined?


### Answer
The term **multiple employer welfare arrangement** is defined in *26 U.S.C. § 9803* as follows -

> given such term by section 3(40) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section.

#### Citation:
  - *26 U.S.C. § 9803*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter A-Requirements Relating to Portability, Access, and Renewability**

