specified automobile manufacturer
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
For purposes of clause (i), the term “specified automobile manufacturer” means—
(I) any manufacturer of automobiles, and
(II) any manufacturer of automobile parts which supplies such parts directly to a manufacturer of automobiles and which, after a transaction or series of transactions ending in 1999, ceased to be a member of a controlled group which included such manufacturer of automobiles.
Same definition in 2 sections
- 2006–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
- 2007–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section