[Code of Federal Regulations]
[Title 26, Volume 5]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.401(a)(26)-8]

[Page 264]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.401(a)(26)-8  Definitions.

    In applying this section and Sec. Sec. 1.401(a)(26)-1 through 
1.401(a)(26)-9 the definitions in this section govern unless otherwise 
provided.
    Collective bargaining agreement. Collective bargaining agreement 
means an agreement that the Secretary of Labor finds to be a collective 
bargaining agreement between employee representatives and the employer 
that satisfies Sec. 301.7701-17T. Employees described in section 
413(b)(8) who are employees of the union or the plan and are treated as 
employees of an employer are not employees covered pursuant to a 
collective bargaining agreement for purposes of section 401(a)(26) 
unless the employees are actually covered pursuant to such an agreement.
    Collectively bargained employee. Collectively bargained employee 
means a collectively bargained employee within the meaning of Sec. 
1.410(b)-6(d)(2).
    Covered by a collective bargaining agreement. Covered by a 
collective bargaining agreement means covered by a collective bargaining 
agreement within the meaning of Sec. 1.410(b)-6(d)(2)(iii).
    Defined benefit plan. Defined benefit plan means a defined benefit 
plan within the meaning of Sec. 1.410(b)-9.
    Defined contribution plan. Defined contribution plan means a defined 
contribution plan within the meaning of Sec. 1.410(b)-9.
    Employee. Employee means an employee, within the meaning of Sec. 
1.410(b)-9.
    Employer. Employer means the employer within the meaning of Sec. 
1.410(b)-9.
    ESOP. ESOP means an employee stock ownership plan within the meaning 
of section 4975(e)(7) or a tax credit employee stock ownership plan 
within the meaning of section 409(a).
    Former employee. Former employee means a former employee within the 
meaning of Sec. 1.410(b)-9.
    Highly compensated employee. Highly compensated employee means an 
employee who is highly compensated within the meaning of section 414(q).
    Highly compensated former employee. Highly compensated former 
employee means a former employee who is highly compensated within the 
meaning of section 414(q)(9).
    Multiemployer plan. Multiemployer plan means a multiemployer plan 
within the meaning of section 414(f).
    Noncollectively bargained employee. Noncollectively bargained 
employee means an employee who is not a collectively bargained employee.
    Nonhighly compensated employee. Nonhighly compensated employee' 
means an employee who is not a highly compensated employee.
    Nonhighly compensated former employee. Nonhighly compensated former 
employee means a former employee who is not a highly compensated former 
employee.
    Plan. Plan means plan as defined in Sec. 1.401(a)(26)-2(c).
    Plan year. Plan year means the plan year of the plan as defined in 
the written plan document. In the absence of a specifically designated 
plan year, the plan year is deemed to be the calendar year.
    Professional employee. Professional employee means a professional 
employee as defined in Sec. 1.410(b)-9.
    Section 401(k) plan. Section 401(k) plan means a plan consisting of 
elective contributions described in Sec. 1.401(k)-1 (g)(3) under a 
qualified cash or deferred arrangement described in Sec. 1.401(k)-
1(a)(4)(i).
    Section 401(m) plan. Section 401(m) plan means a plan consisting of 
employee contributions described in Sec. 1.401(m)-1(f)(6) or matching 
contributions described in Sec. 1.401(m)-1(f)(12), or both.

[T.D. 8375, 56 FR 63418, Dec. 4, 1991]

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