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.