#### § 1.401(a)(26)-8 Definitions.

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. Plan* means plan as defined in § 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 § 1.410(b)-9.

*Section 401(k) plan. Section 401(k) plan* means a plan consisting of elective contributions described in § 1.401(k)-1 (g)(3) under a qualified cash or deferred arrangement described in § 1.401(k)-1(a)(4)(i).

*Section 401(m) plan. Section 401(m) plan* means a plan consisting of employee contributions described in § 1.401(m)-1(f)(6) or matching contributions described in § 1.401(m)-1(f)(12), or both.

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