### Question
Can you define what multiemployer plan means?


### Answer
**Multiemployer plan** is defined as the following in *26 U.S.C. § 414*:

> a plan described in this subsection as in effect immediately before that date

#### 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**

