Combining of plans
(1) In general
(1)In general#
For purposes of applying the limitations of subsections (b) and (c)—
(A) all defined benefit plans (whether or not terminated) of an employer are to be treated as one defined benefit plan, and
(B) all defined contribution plans (whether or not terminated) of an employer are to be treated as one defined contribution plan.
(1)(A)#
all defined benefit plans (whether or not terminated) of an employer are to be treated as one defined benefit plan, and
(1)(B)#
all defined contribution plans (whether or not terminated) of an employer are to be treated as one defined contribution plan.
(2)Exception for multiemployer plans#
Notwithstanding paragraph (1) and subsection (g), a multiemployer plan (as defined in section 414(f)) shall not be combined or aggregated—
(A) with any other plan which is not a multiemployer plan for purposes of applying subsection (b)(1)(B) to such other plan, or
(B) with any other multiemployer plan for purposes of applying the limitations established in this section.
(2)(A)#
with any other plan which is not a multiemployer plan for purposes of applying subsection (b)(1)(B) to such other plan, or
(2)(B)#
with any other multiemployer plan for purposes of applying the limitations established in this section.