WRERA & Multiemployer Plans

[Guest elmo27]

Do employers (with fewer than 100 participants) who contribute towards DB multiemployer plans qualify as “eligible employers” under Section 408(p)(2)©(i)?

The background to this question is as follows. Specifically, I want to determine whether small employers who contribute towards multiemployer DB plans are required to use an interest rate of 5.5% or higher (if so specified in the plan) per WRERA provisions.

[Effen]

Are you asking about 415 limits on lump sum distributions...in a multi-employer plan? Could you provide a little more detail?

[Guest elmo27]

Are you asking about 415 limits on lump sum distributions...in a multi-employer plan? Could you provide a little more detail?

I'm basically referring to any form of benefit subject to 417(e)(3). I am trying to verify whether 415(b)(2)(E) (code section discussing limitations on certain assumptions) applies to employers with fewer than 100 participants who contribute to a multiemployer plan. If it does, small employers would have to adjust their pension language to account for the interest rate assumption percentage). Any guidance is appreciated, thanks!