### Question
How is the term specified multiple employer health plan defined?


### Answer
The term **specified multiple employer health plan** is defined in *26 U.S.C. § 4980D* as the following:

> 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**

