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February 16, 2009

Multiple-employer plan

Your Guide



A qualified plan that benefits employees of more than one employer , providing those employees are not included in a unit of employees covered by one or more collective bargaining agreements.

  • The minimum participant standards is applied as if all employees of each of the employers were employed by a single employer.
  • The minimum vesting standards and the benefit accrual requirements is applied as if all such employers constituted a single employer, except that the application of any rules with respect to breaks in service shall be made under regulations prescribed by the Secretary.
  • The minimum funding standard provided by the minimum funding standards is determined as if all participants in the plan were employed by a single employer

Referring Cite

IRC § 1060, 29 CFR 2530.210

Additional Helpful Information

  • Not be confused with a multiemployer plan

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IRA Rules