Page:United States Statutes at Large Volume 88 Part 1.djvu/971

 88 STAT. ]

PUBLIC LAW 93-406-SEPT. 2, 1974

treated as a church plan if it is established and maintained by a church or convention or association of churches and one or more agencies of such church (or convention or association) for the employees of such church (or convention or association) and the employees of one or more agencies of such church (or convention or association), and if such church (or convention or association) and each such agency is exempt from tax under section 501. " (B) Subparagraph (A) shall not apply to any plan maintained for employees of an agency with respect to which the plan was not maintained on January 1, 1974, " (C) Subparagraph (A) shall not apply with respect to any plan for any plan year beginning after December 31, 1982. "(f)

MULITIEMPLOYER

927

26 USC soi.

PLAN.—

"(1) IN GENERAL.—For purposes of this part, the term 'multiemployer plan' means a plan— " (A) to which more than one employer is required to contribute, " (B) which is maintained pursuant to a collective-bargaining agreement between employee representatives and more than one employer, " (C) under which the amount of contributions made under the plan for a plan year by each employer making such contributions is less than 50 percent of the aggregate amount of contributions made under the plan for that plan year by all employers making such contributions, (D) under which benefits are payable with respect to each participant without regard to the cessation of contributions by the employer who employed that participant except to the extent that such benefits accrued as a result of service with the employer before such employer was required to contribute to such plan, and " (E) which satisfies such other requirements as the Secretary of Labor may by regulations prescribe. " (2) SPECIAL RULES.—For purposes of this subsection— " (A) If a plan is a multiemployer plan within the meaning of paragraph (1) for any plan year, subparagraph (C) of paragraph (1) shall be applied by substituting '75 percent' for '50 percent' for each subsequent plan year until the first plan year following a plan year in which the plan had one employer who made contributions of 75 percent or more of the aggregate amount of contributions made under the plan for that plan year by all employers making such contributions. " (B) All corporations which are members of a controlled group of corporations (within the meaning of section 1563 26 USC isea. (a), determined without regard to section 1563(e)(3)(C)) shall be deemed to be one employer. " (g) P L A N ADMINISTRATOR.—For purposes of this part, the term 'plan administrator' means— "(1) the person specifically so designated by the terms of the instrument under which the plan is operated; "(2) in the absence of a designation referred to in paragraph " (A) in the case of a plan maintained by a single employer, such employer, " (B) in the case of a plan maintained by two or more employers or jointly by one or more employers and one or

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