### Question
How is the "multiemployer plan" defined?


### Answer
The term **multiemployer plan** is defined in *26 U.S.C. § 414* as follows -

> 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

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

