Sec. 101. DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS
261 words·~1 min read·
/statute-compilations/comps-10892/sec-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## SEC. 101 DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS 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: > > ### “(f) Cooperative and Small Employer Charity Pension Plans > > > #### “(1) In general > > For purposes of this title, except as provided in this subsection, a CSEC plan is an employee pension benefit plan (other than a multiemployer plan) that is a defined benefit plan— > > > ##### “(A) > > to which section 104 of the Pension Protection Act of 2006 applies, without regard to— > > > ###### “(i) > > section 104(a)(2) of such Act; > > > ###### “(ii) > > 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 > > > ###### “(iii) > > paragraph (3)(B); or > > > ##### “(B) > > that, as of June 25, 2010, 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. > > > #### “(2) Aggregation > > 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).” > .
Connectionstraces to 1
Traces to 1 document
Citation graph
cites case law
Sec. 101
DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS
Cites 1Cited by 0 across 0 sources