Sec. 201. DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS
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## SEC. 201 DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS **[**[26 U.S.C. 414](/us/usc/t26/s414)**]** Section 414 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: > > ### “(y) 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 a defined benefit plan (other than a multiemployer 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). > > > #### “(2) Aggregation > > 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. 201
DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS
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