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[Guest sidalee1]

Question 7c asks whether the plan is a collectively bargained plan and indicates to see reg. 1.410(b)-9, but that section includes a definition for collectively bargained employee. My question is if I have a plan which includes bargained employees (wherein the plan was the subject of bargaining) and non-bargained employees, is the plan a collectively bargained plan? Or not, since it includes non-collectively bargained employees as well?

[Guest 409 eh?]

Question 7c asks whether the plan is a collectively bargained plan and indicates to see reg. 1.410(b)-9, but that section includes a definition for collectively bargained employee. My question is if I have a plan which includes bargained employees (wherein the plan was the subject of bargaining) and non-bargained employees, is the plan a collectively bargained plan? Or not, since it includes non-collectively bargained employees as well?

Sorry, I have no answer for you, but I have the exact same question. My inclination is to put "yes" because the employer could not change the benefits for the collectively bargained employees without re-negotiating, so to that extent, it is collectively bargained. Any practical advice out there? Thanks!