§1060. Multiple employer plans and other special rules — Inbound Citations
29 U.S.C. § 1060
Cited by 9 provisions in release 119-102.
Citations to 29 U.S.C. § 1060 as a whole
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(a) In this section, the term “CSEC plan” has the meaning given that term in subsection (f)(1) of section 1060 of this title.
Citations to §1060(a)
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(ii) a plan to which section 1060(a) of this title applies.
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(1) with respect to any plan to which section 1060(a) of this title applies (including a pooled employer plan), a list of employers in the plan and a good faith estimate of the percentage of total contributions made by such employers during the plan year and the aggregate account balances attributable to each employer in the plan (determined as the sum of the account balances of the employees of such employer (and the beneficiaries of such employees)); and
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(ii) is a plan described in section 1060(a) of this title that covers fewer than 1,000 participants, but only if no single employer in the plan has 100 or more participants covered by the plan.
Citations to §1060(f)
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(12) This subsection shall not apply to a CSEC plan (as defined in section 1060(f) of this title).
Citations to §1060(f)(1)
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(i) in the case of a single-employer plan other than a CSEC plan (as defined in section 1060(f)(1) of this title) an amount for each individual who is a participant in such plan during the plan year equal to the sum of the additional premium (if any) determined under subparagraph (E) and—(I) for plan years beginning after December 31, 2005, and before January 1, 2013, $30;(II) for plan years beginning after December 31, 2012, and before January 1, 2014, $42;(III) for plan years beginning after December 31, 2013 and before January 1, 2015,,1 $49.2(IV) for plan years beginning after December 31, 2014, and before January 1, 2016, $57;(V) for plan years beginning after December 31, 2015, and before January 1, 2017, $64;(VI) for plan years beginning after December 31, 2016, and before January 1, 2018, $69;(VII) for plan years beginning after December 31, 2017, and before January 1, 2019, $74; and(VIII) for plan years beginning after December 31, 2018, $80.3
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(vii) in the case of a CSEC plan (as defined in section 1060(f)(1) of this title), for plan years beginning after December 31, 2018, for each individual who is a participant in such plan during the plan year an amount equal to the sum of—(I) the additional premium (if any) determined under subparagraph (E), and(II) $19, or
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(v) For purposes of clause (ii), in the case of a CSEC plan (as defined in section 1060(f)(1) of this title), the term “unfunded vested benefits” means, for plan years beginning after December 31, 2018, the excess (if any) of—(I) the funding liability of the plan as determined under section 1085a(j)(5)(C) of this title for the plan year by only taking into account vested benefits, over(II) the fair market value of plan assets for the plan year which are held by the plan on the valuation date.
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(E) In the case of a CSEC plan (as defined in section 1060(f)(1) of this title), the applicable dollar amount shall be $9.