### Question
How does the law define multiemployer plan?


### Answer
Under *29 U.S.C. § 1301*, **multiemployer plan** is defined as:

> a plan described in section 414(f) of title 26 as in effect immediately before such date

#### Citation:
  - *29 U.S.C. § 1301*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER III-PLAN TERMINATION INSURANCE > Subtitle A-Pension Benefit Guaranty Corporation**

