§ 4376(c)(2)

plan established or maintained as required

UNDECIDED

0 of 2 settled

  1. 1

    § 4376(c)(2)

    ANY OF

    such plan is established or maintained—

    “any plan for providing accident or health coverage” Enclosing § 4376(c)
    “by 1 or more employers for the benefit of their employees or former employees,” § 4376(c)(2)(A)
    “by 1 or more employee organizations for the benefit of their members or former members,” § 4376(c)(2)(B)
    “jointly by 1 or more employers and 1 or more employee organizations for the benefit of employees or former employees,” § 4376(c)(2)(C)
    “by a voluntary employees’ beneficiary association described in section 501(c)(9),” § 4376(c)(2)(D)
    “by any organization described in section 501(c)(6), or” § 4376(c)(2)(E) needs Step 2 Described in paragraph (6) UNDECIDED
    “in the case of a plan not described in the preceding subparagraphs, by a multiple employer welfare arrangement (as defined in section 3(40) of Employee Retirement Income Security Act of 1974), a rural electric cooperative (as defined in section 3(40)(B)(iv) of such Act), or a rural telephone cooperative association (as defined in section 3(40)(B)(v) of such Act).” § 4376(c)(2)(F)
  2. 2

    § 501(c)(6)

    Described in paragraph (6)

    ALL OF
    “Business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues (whether or not administering a pension fund for football players)”
    “not organized for profit”
    “no part of the net earnings of which inures to the benefit of any private shareholder or individual”