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February 16, 2009

Multi-Employer plan

Your Guide



A qualified 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 PBGC definition :

A multi-employer plan is a collectively bargained plan maintained by more than one employer, usually within the same or related industries, and a labor union. These plans are often referred to as “Taft-Hartley plans”.

Referring Cite

IRC§ § 414,   § 1.401(a)(26)-2,

Additional Helpful Information

  • Not be confused with a multiple-employer plan
  • The portion of a multi-employer plan that benefits employees who are included in one or more units of employees covered by one or more collective bargaining agreements and the portion of that plan that benefits employees who are not included in a unit of employees covered pursuant to any collective bargaining agreement are treated as separate plans.
  • The portion of a multiemployer plan that benefits employees who are not included in a unit of employees covered by a collective bargaining agreement is a multiple employer plan
  • All trades or businesses (whether or not incorporated) which are under common control are considered a single employer.

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Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.


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