# Treas. Reg. § 1.401(a)(26)-8: Definitions.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.401(a)(26)-8>. Interprets 26 U.S.C. § 401.

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]