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TITLE 26-INTERNAL REVENUE CODE single employer, and allocated to each employ- er in accordance with regulations prescribed by the Secretary. (c) Employees of partnerships, proprietorships, etc., which are under common control For purposes of sections 401, 410, 411, and 415, under regulations prescribed by the Secre- tary, all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer. The regulations pre- scribed under this subsection shall be based on principles similar to the principles which apply in the case of subsection (b). (d) Governmental plan For purposes of this part, the term "govern- mental plan" means a plan established and maintained for its employees by the Govern- ment of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing. The term "governmental plan" also includes any plan to which the Railroad Retire- ment Act of 1935 or 1937 applies and which is financed by contributions required under that Act and any plan of an international organiza- tion which is exempt from taxation by reason of the International Organizations Immunities Act (59 Stat. 669). (e) Church plan (1) In general For purposes of this part the term "church pla" means- (A) a plan established and maintained for its employees by a church or by a conven- tion or association of churches which is exempt from tax under section 501, or (B) a plan described in paragraph (3). (2) Certain unrelated business or multiemployer plans The term "church plan" does not include a plan- (A) which is established and maintained primarily for the benefit of employees (or their beneficiaries) of such church or con- vention or association of churches who are employed in connection with one or more unrelated trades or businesses (within the meaning of section 513), or (B) which is a plan maintained by more than one employer, if one or more of the employers in the plan is not a church (or a convention or association of churches) which is exempt from tax under section 501. (3) Special temporary rule for certain church agen- cies under church plan (A) Notwithstanding the provisions of paragraph (2)(B), a plan in existence on January 1, 1974, shall be treated as a church plan if it is established and main- tained by a church or convention or associ- ation of churches and one or more agencies of such church (or convention or associ- ation) for the employees of such church (or convention or association) and the employ- ees of one or more agencies of such church (or convention or association), and if such church (or convention or association) and each such agency is exempt from tax under section 501. (B) Subparagraph (A) shall not apply to any plan maintained for employees of an agency with respect to which the plan was not maintained on January 1, 1974. (C) Subparagraph (A) shall not apply with respect to any plan for any plan year beginning after December 31, 1982. (f) Multiemployer plan (1) In general For purposes of this part, the term "mul- tiemployer plan" means a plan- (A) to which more than one employer is required to contribute, (B) which is maintained pursuant to a col- lective-bargaining agreement between em- ployee representatives and more than one employer, (C) under which the amount of contribu- tions made under the plan for a plan year by each employer making such contribu- tions is less than 50 percent of the aggre- gate amount of contributions made under the plan for that plan year by all imployers making such contributions, (D) under which benefits are payable with respect to each participant without regard to the cessation of contributions by the em- ployer who employed that participant except to the extent that such benefits ac- crued as a result of service with the employ- er before such employer was required to contribute to such plan, and (E) which satisfies such other require- ments as the Secretary of Labor may by regulations prescribe. (2) Special rules For purposes of this subsection- (A) If a plan is a multiemployer plan within the meaning of paragraph (1) for any plan year, subparagraph (C) of para- graph (1) shall be applied by substituting "75 percent" for "50 percent" for each sub- sequent plan year until the first plan year following a plan year in which the plan had one employer who made contributions of 75 percent or more of the aggregate amount of contributions made under the plan for that plan year by all employers making such contributions. (B) All corporations which are members of a controlled group of corporations (within the meaning of section 1563(a), de- termined without regard to section 1563(e)(3)(C)) shall be deemed to be one employer. (g) Plan administrator For purposes of this part, the term "plan ad- ministrator" means- (1) the person specifically so designated by the terms of the instrument under which the plan is operated; (2) in the absence of a designation referred to in paragraph (1)- (A) in the case of a plan maintained by a single employer, such employer, (B) in the case of a plan maintained by two or more employers or jointly by one or more employers and one or more employee organizations, the association, committee, joint board of trustees, or other similar § 414 Page 338