94 STAT. 1288
PUBLIC LAW 96-364—SEPT. 26, 1980 that benefits accrued as a result of service with the participant's employer before the employer had an obligation to contribute under the plan may not be payable if the employer ceases contributions to the multiemployer plan. (F) REDUCTION AND SUSPENSION OF BENEFITS BY A MULTIEMPLOYER PLAN.—A participant's right to an accrued
Ante, p. 1280. Ante, p. 1261. Ante, p. 1282.
Ante, p. 1218.
Ante, p. 1221.
26 USC 412. Ante, p. 1261.
benefit derived from employer contributions under a multiemployer plan shall not be treated as forfeitable solely because— "(i) the plan is amended to reduce benefits under section 418D or under section 4281 of the Employee Retirement Income Security Act of 1974, or "(ii) benefit payments under the plan may be suspended under section 418E or under section 4281 of the Employee Retirement Income Security Act of 1974."; (2) in subsection (a)(4)(E), by striking out "and'; (3) in subsection (a)(4)(F), by striking out the period and inserting in lieu thereof "; and"; (4) by adding at the end of subsection (a)(4) the following new subparagraph: "(G) in the case of a multiemployer plan, years of service— "(i) with an employer after— "(I) a complete withdrawal of that employer from the plan (within the meaning of section 4203 of the Employee Retirement Income Security Act of 1974), or "(II) to the extent permitted in regulations prescribed by the Secretary, a partial withdrawal described in section 4205(b)(2)(A)(i) of such Act in conjunction with the decertification of the collective bargaining representative, and "(ii) with any employer under the plan after the termination date of the plan under section 4048 of such Act."; and (5) in subsection (d)(6), by striking out "section 412(c)(8)" and inserting in lieu thereof "section 412(c)(8), or section 4281 of the Employee Retirement Income Security Act of 1974". SEC. 207. DEFINITION OP MULTIEMPLOYER PLAN.
26 USC 414.
(a) Section 414 (relating to definitions and special rules) is amended by striking out subsection (f) and inserting in lieu thereof the following: "(f) MULTIEMPLOYER PLAN.—
"(1) DEFINITION.—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 one or more collective bargaining agreements between one or more employee organizations and more than one employer, and (C) which satisfies such other requirements as the Secretary of Labor may prescribe by regulation. "(2) CASES OF COMMON CONTROL.—For purposes of this subsection, all trades or businesses (whether or not incorporated) which are under common control within the meaning of subsection (c) are considered a single employer. "(3) CONTINUATION OF STATUS AFTER TERMINATION.—Notwith-
standing paragraph (1), a plan is a multiemployer plan on and
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