10 or more employer plan
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “10 or more employer plan” means a plan—
(i) to which more than 1 employer contributes, and
(ii) to which no employer normally contributes more than 10 percent of the total contributions contributed under the plan by all employers.
Source
- 1994–present26 U.S.C. § 419AInternal Revenue Code · Qualified asset account; limitation on additions to account · for purposes of this section