### Question
What is the definition of specified multiple employer health plan?


### Answer
The definition of **specified multiple employer health plan** is as follows 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**

