24 pages. Topics include: [1] Tax Code's Multiple Employer Plan rules: participation, vesting, exclusive benefit rule, Section 415 limitations, employer-by-employer determinations (especially nondiscrimination rules), disqualification of entire plan, funding and deduction rules, Section 413(b) collectively bargained plan rules; [2] Cooperative and Small Employer Charity Plans (CSEC Plans); [3] DOL's different understanding of what constitutes a single 'plan'; [4] Proposed DOL regulation: bona fide group or association of employers, bona fide Professional Employer Organization, working owners; [5] Would the DOL's proposed rule make a difference?  MORE >>