- 4 -
Plans. Section 413(c) contains certain rules applicable to
Multiple Employer Plans. The plans involved in this case are CBA
Plans, subject to section 413(b).
Under single employer plans, only the employees and former
employees of the single employer and their beneficiaries are
eligible to receive retirement or other benefits under the plan.
For this purpose, employers who are within a controlled group of
entities, or under common control (all within the meaning of
section 414(b) and (c)) are treated as a single employer for
purposes of section 401.
At all relevant times, petitioner was required to and did
contribute money to 29 CBA Plans. These plans were defined
benefit pension plans. The following schedule sets forth the six
largest of the CBA Plans to which petitioner made contributions
(the Six Large CBA Plans) and their annual accounting periods
(Plan Years) for Federal tax purposes:
CBA Plan Plan Year
Northern California Retail Clerks Union January 1 -
and Food Employers Joint Pension Plan December 31
California Butchers Pension Trust Fund July 1 -
June 30
UFCW Midwest Pension Fund December 1 -
November 30
Western Conference of Teamsters January 1 -
December 31
Central States SESW January 1 -
December 31
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011