collectively bargained defined benefit pension plan contributions
Defined in 2 places of the United States Code.
The term "collectively bargained defined benefit pension plan contributions" has the meaning given such term under section 3131(e)(2).
Source
- 2021–present26 U.S.C. § 3132Internal Revenue Code · Payroll credit for paid family leave · in this section
The term "collectively bargained defined benefit pension plan contributions" means, with respect to any calendar quarter, contributions which—
(i) are paid or incurred by an employer during the calendar quarter on behalf of its employees to a defined benefit plan (as defined in section 414(j)), which meets the requirements of section 401(a),
(ii) are made based on a pension contribution rate, and
(iii) are required to be made pursuant to the terms of a collective bargaining agreement in effect with respect to such calendar quarter.
Source
- 2021–present26 U.S.C. § 3131Internal Revenue Code · Credit for paid sick leave · for purposes of this section