X a multiemployer plan; 2025

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Chances are if youve been in the building automation industry for any period of time youve seen mechanical, electrical, and plumbing (MEP) plans. These plans are the blueprints that detail out how a building should be built.
Difference between multiemployer and multiple employer plans So if a multiemployer plan is for union workers, whats a multiple employer plan? Its a retirement program maintained by two or more unrelated businesses that typically share a common interest, such as companies in the same industry group or association.
Trade or industry group or association. Each of these can be considered an employer for ERISA purposes and is therefore eligible to sponsor the MEP. Local organizations such as a Chamber of Commerce may also be a sponsor.
A multiple employer plan is a plan maintained by two or more employers who are not related. For more on these plans, see Internal Revenue Manual Section 7.11. 7.
A multiemployer plan is a pension plan created through an agreement between two or more employers and a union. The employers are usually in the same or related industries, like construction or transportation. Multiemployer plans are run by a board of trustees, with an equal number of employer and union trustees.
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Multiple Employer Plans Multiple Employer Plans (MEPs) differ from Multiemployer Plans in that they are essentially Single Employer Plans adopted by multiple, unrelated Plan Sponsors. Often, the Plan Sponsors have adopted the same or similar Plan.
A multiple employer plan is a plan maintained by two or more employers who are not related. For more on these plans, see Internal Revenue Manual Section 7.11. 7. See Determination, opinion and advisory letters for more on applying for a determination letter.
MEPs demonstrate the integrity of the descending/anterior columns of the spinal cord, whereas SSEPs primarily monitor the integrity of the ascending/dorsal columns (Sala et al., 2004).

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