Sec. 212. Clarification of treatment of single employer arrangements
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Section 3(40)(B) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(40)(B) ) is amended— in clause (i), by inserting after control group, the following: except that, in any case in which the benefit referred to in subparagraph
(A)consists of medical care (as defined in section 812(a)(2)), two or more trades or businesses, whether or not incorporated, shall be deemed a single employer for any plan year of such plan, or any fiscal year of such other arrangement, if such trades or businesses are within the same control group during such year or at any time during the preceding 1-year period, ; in clause (iii), by striking
(iii)the determination and inserting the following: in any case in which the benefit referred to in subparagraph
(A)consists of medical care (as defined in section 812(a)(2)), the determination of whether a trade or business is under common control with another trade or business shall be determined under regulations of the Secretary applying principles consistent and coextensive with the principles applied in determining whether employees of two or more trades or businesses are treated as employed by a single employer under section 4001(b), except that, for purposes of this paragraph, an interest of greater than 25 percent may not be required as the minimum interest necessary for common control, or in any other case, the determination ; by redesignating clauses
(iv)and
(v)as clauses
(v)and (vi), respectively; and by inserting after clause
(iii)the following new clause: in any case in which the benefit referred to in subparagraph
(A)consists of medical care (as defined in section 812(a)(2)), in determining, after the application of clause (i), whether benefits are provided to employees of two or more employers, the arrangement shall be treated as having only one participating employer if, after the application of clause (i), the number of individuals who are employees and former employees of any one participating employer and who are covered under the arrangement is greater than 75 percent of the aggregate number of all individuals who are employees or former employees of participating employers and who are covered under the arrangement, .
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Sec. 212
Clarification of treatment of single employer arrangements
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