contribution base unit
Defined in 2 places across 2 titles of the United States Code.
“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;
Source
- 1994–present29 U.S.C. § 1301Labor · Definitions · for purposes of this subchapter
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).
Source
- 1994–present26 U.S.C. § 418BInternal Revenue Code · Minimum contribution requirement · for purposes of this subpart