specified multiple employer health plan
Defined in 1 place of the United States Code.
The term “specified multiple employer health plan” means a group health plan which is—
(A) any multiemployer plan, or
(B) any multiple employer welfare arrangement (as defined in section 3(40) of the Employee Retirement Income Security Act of 1974, as in effect on the date of the enactment of this section).
Source
- 1996–present26 U.S.C. § 4980DInternal Revenue Code · Failure to meet certain group health plan requirements · for purposes of this section