contribution base unit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 418B — for purposes of this subpart
For purposes of this subpart, the term “contribution base unit” means a unit with respect to which an employer has an obligation to contribute under a multiemployer plan (as defined in regulations prescribed by the Secretary).
29 U.S.C. § 1301 — for purposes of this subchapter
“contribution base unit” means a unit with respect to which an employer has an obligation to contribute under a multiemployer plan, as defined in regulations prescribed by the Secretary of the Treasury;