Sec. 3. Definition of cooperative and small employer charity pension plans
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Section 210 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1060 ) is amended by adding at the end the following new subsection: For purposes of this title, except as provided in this subsection, a CSEC plan is a defined benefit plan (other than a multiemployer plan)— to which section 104 of the Pension Protection Act of 2006 applies, without regard to— section 104(a)(2) of such Act; the amendments to such section 104 by section 202(b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; and paragraph (3)(B); or that, as of January 1, 2013, was maintained by more than one employer and all of the employers were organizations described in section 501(c)(3) of the Internal Revenue Code of 1986.
All employers that are treated as a single employer under subsection
(b)or
(c)of section 414 of the Internal Revenue Code of 1986 shall be treated as a single employer for purposes of determining if a plan was maintained by more than one employer under paragraph (1)(B). . Section 414 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: For purposes of this title, except as provided in this subsection, a CSEC plan is a defined benefit plan (other than a multiemployer plan)— to which section 104 of the Pension Protection Act of 2006 applies, without regard to— section 104(a)(2) of such Act; the amendments to such section 104 by section 202(b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; and paragraph (3)(B); or that, as of January 1, 2013, was maintained by more than one employer and all of the employers were organizations described in section 501(c)(3). All employers that are treated as a single employer under subsection
(b)or
(c)shall be treated as a single employer for purposes of determining if a plan was maintained by more than one employer under paragraph (1)(B). .
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Sec. 3
Definition of cooperative and small employer charity pension plans
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