In applying this section and
§§ 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
§ 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
§ 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
§ 1.410(b)-6(d)(2)(iii).
Defined benefit plan. Defined benefit plan means a defined benefit plan within the meaning of
§ 1.410(b)-9.
Defined contribution plan. Defined contribution plan means a defined contribution plan within the meaning of
§ 1.410(b)-9.
Employee. Employee means an employee, within the meaning of
§ 1.410(b)-9.
Employer. Employer means the employer within the meaning of
§ 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
§ 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 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
§ 1.410(b)-9.
Treas. Reg. § 1.401(a)(26)-8 — Definitions. · eCFR amendment effective 2016-05-18 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.401%28a%29%2826%29-8&asof=2023-11-21 · printed Oct 16, 2026