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single-employer plan

Defined in 3 places across 2 titles of the United States Code.

2 Single-employer plan.—The term “single-employer plan” means an employee benefit plan other than a multiemployer plan.

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3 Single-employer plan.—The term “single-employer plan” means an employee benefit plan other than a multiemployer plan.

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4 Single-employer plan.—The term "single-employer plan" means an employee benefit plan other than a multiemployer plan.

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5 Single-employer plan.—The term “single-employer plan” means an employee benefit plan other than a multiemployer plan.

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For purposes of this section, the term “single-employer plan” means a plan which is not a multiemployer plan.

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  • 2008–present26 U.S.C. § 436Internal Revenue Code · Funding-based limits on benefits and benefit accruals under single-employer plans · for purposes of this section

"single-employer plan" means any defined benefit plan (as defined in section 1002(35) of this title) which is not a multiemployer plan;

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Single-employer plan.—The term "single-employer plan" means an employee benefit plan other than a multiemployer plan.

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The term “single-employer plan” means an employee benefit plan other than a multiemployer plan.

Source