### Question
How is the "10 or more employer plan" defined?


### Answer
The term **10 or more employer plan** is defined in *26 U.S.C. § 419A* as follows -

> a plan—


(i) to which more than 1 employer contributes, and


(ii) to which no employer normally contributes more than 10 percent of the total contributions contributed under the plan by all employers

#### Citation:
  - *26 U.S.C. § 419A*
  - 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 D-Treatment of Welfare Benefit Funds**

