In general
For purposes of this title, except as provided in this subsection, a CSEC plan is a defined benefit plan (other than a multiemployer plan)—
(A)#
to which section 104 of the Pension Protection Act of 2006 applies, without regard to—
(i) section 104(a)(2) of such Act;
(ii) the amendments to such section 104 by section 202(b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; and
(iii) paragraph (3)(B);
(A)(i)#
section 104(a)(2) of such Act;
(A)(ii)#
the amendments to such section 104 by section 202(b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; and
(A)(iii)#
paragraph (3)(B);
(B)#
that, as of June 25, 2010 , was maintained by more than one employer and all of the employers were organizations described in section 501(c)(3);
(C)#
that, as of June 25, 2010 , was maintained by an employer—
(i) described in section 501(c)(3),
(ii) chartered under part B of subtitle II of title 36, United States Code,
(iii) with employees in at least 40 States, and
(iv) whose primary exempt purpose is to provide services with respect to children; or
(C)(i)#
described in section 501(c)(3),
(C)(ii)#
chartered under part B of subtitle II of title 36, United States Code,
(C)(iii)#
with employees in at least 40 States, and
(C)(iv)#
(D)#
that, as of January 1, 2000 , was maintained by an employer—
(i) described in section 501(c)(3),
(ii) who has been in existence since at least 1938,
(iii) who conducts medical research directly or indirectly through grant making, and
(iv) whose primary exempt purpose is to provide services with respect to mothers and children.
(D)(i)#
described in section 501(c)(3),
(D)(ii)#
who has been in existence since at least 1938,
(D)(iii)#
who conducts medical research directly or indirectly through grant making, and