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Question 7c on the new IRS Form 5300 asks if a plan is a "collectively bargained plan" and refers to Regulation section 1.410(B)-9. I don't see a definition of that term in the cited Regulation.

If a plan covers all employees (bargaining and non-bargaining), and certain provisions of the plan apply only to bargaining employees pursuant to a collective bargaining agreement, is the plan a "collectively bargained plan" for purposes of question 7c of Form 5300?

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