Federal · Title 29 — Labor
29 U.S.C. § 1453: Election of plan status
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the plan was not a multiemployer plan because the plan was not a plan described in section 1002(37)(A)(iii) of this title and section 414(f)(1)(C) of title 26 (as such provisions were in effect on the day before September 26, 1980 ); and the plan had been identified as a plan that was not a multiemployer plan in substantially all its filings with the corporation, the Secretary of Labor and the Secretary of the Treasury. the plan is amended to provide that it shall not be treated as a multiemployer plan for all purposes under this chapter and the Internal Revenue Code of 1954, and written notice of the amendment is provided to the corporation within 60 days after the amendment is adopted. An election described in subsection (a) shall be treated as being effective as of September 26, 1980 .
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