"maintained by"

[BTG]

This question specifically relates to the definition of "eligible charity plan" in Section 202(b)(2) of the new DB funding relief bill, but I think the issue and the answer are broader than that. A number of provisions in the Code or ERISA refer to a plan that is "maintained by" an employer. What does it mean to say that a plan is "maintained by" an employer in a controlled group or affiliated service group setting?

Would it be enough that an employer's employees were participating in the plan, or that the cost of those participants' benefits was charged back to the employer by another member of the controlled group sponsoring the plan? Must the employer have adopted the plan as a participating employer? What if the employer has adopted the plan as a participating employer, but only the main plan sponsor has the authority to make amendments?

Any thoughts are appreciated. Thanks.

[Guest Tom:]

Although specifically applicable only to 403(b) plan ERISA status, 29 C.F.R. § 2510.3-2(f), and the related guidance, might be instructive. Here is a link to the regulation: http://www.dol.gov/dol/allcfr/title_29/Par...CFR2510.3-2.htm