Collectively Bargained Multiple Employer Plan?

[Guest Retina]

Ok, a multiemployer plan is generally defined as a plan to which more than one employer contributes and which is maintained pursuant to one or more collective bargaining agreements between one or more unions and employers. A multiple employer plan is all other plans to which more than one employer contributes.

A non-Taft Hartley plan covers the employees of more than one unrelated employers. Some of the employees of these employers happen to be "unit" employees. Is this automatically a multiemployer arrangement b/c the plan provides benefits in certain cases to employees pursuant to a CBA, or can it fall in the multiple employer category b/c the plan is not jointly trusteed by labor and management?

Thanks.

[GBurns]

What is a "unit" employee?

The facts and circumstances are not very clear to me. For example, you state "the plan provides benefits in certain cases to employees pursuant to a CBA", does that mean that not all employees are covered by a CBA? All employees and employers in a multiemployer plan should be subject to a CBA.

Also, being or not being jointly trusteed has nothing to do with being a multiple employer plan as far as I can remember.

Maybe you might want to rephrase your post etc., that way you might get more responses.

[Guest Retina]

"unit" as in an employee in a collectively bargaining unit.

some non-unit employees are covered by the plan.

The crux of my question is whether this plan is a multiple employer plan even though it covers in part collectively bargained employees.

[MGB]

This does not appear to be formed as a multiemployer plan. That is a decision in setting up the plan, not something you determine after the fact. Without being jointly trusteed, I don't see how it could be multiemployer.

There is no prohibition to a multiple employer plan being a subject of collective bargaining.

[Guest Brian4]

The definition of a multiemployer plan does not require joint trusteeship.

When was the plan set-up, and did it make any special elections?

[Lame Duck]

413(b) relates to multiemployer plans. 413© relates to multiple employer plans. 413(a) provides that subsection (b) applies to "a plan maintained pursuant to an agreement which the Secretary of Labor finds to be a collectively bargained agreement between employee representatives and one or more employers." I think the main question is whether the plan is maintained pursuant to collective bargaining agreements rather than whether members of a collective bargaining unit are covered by the plan.

[Bill Ecklund]

If the bargaining unit people are participating because it is provided for in the collective bargaining agreement, then this would be a multiemployer plan. If this is a welfare plan, then depending on how many bargaining unit people are in the plan and the type of plan, you could have significant issues under the Mewa regulations as well as IRS section 419A issues.

[Guest Retina]

There is a separate cba for each employer each of which mentions the benefits provided by the plan. But, the cbas do not govern in any way the manner in which the plan provides such benefits. Does that make a difference?