Common Contracts
1 similar Internal Revenue Service Regulations contracts
Internal Revenue Service, Treasury § 1.401(a)(26)–9Internal Revenue Service Regulations • July 10th, 2013
Collective bargaining agreement. Collec- tive bargaining agreement means an agreement that the Secretary of Labor finds to be a collective bargaining agreement between employee rep- resentatives and the employer that sat- isfies § 301.7701–17T. Employees de- scribed in section 413(b)(8) who are em- ployees of the union or the plan and are treated as employees of an em- ployer are not employees covered pur- suant to a collective bargaining agree- ment for purposes of section 401(a)(26) unless the employees are actually cov- ered pursuant to such an agreement.
