### Question
What does specified multiple employer health plan mean?


### Answer
**Specified multiple employer health plan** has the following meaning in *26 U.S.C. § 4980D*:

> a group health plan which is—



(A) any multiemployer plan, or



(B) any multiple employer welfare arrangement (as defined in 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. § 4980D*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

