Sec. 1.401(a)(26)-8 Definitions.

In applying this section and sections 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 section 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 section 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 section 1.410(b)-6(d)(2)(iii). DEFINED BENEFIT PLAN. "Defined benefit plan" means a defined benefit plan within the meaning of section 1.410(b)-9. DEFINED CONTRIBUTION PLAN. "Defined contribution plan" means a defined contribution plan within the meaning of section 1.410(b)-9. EMPLOYEE. "Employee" means an employee, within the meaning of section 1.410(b)-9.

EMPLOYEE. "Employer" means the employer within the meaning of section 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 section 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 section 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 section 1.410(b)-9. SECTION 401(k) PLAN. "Section 401(k) plan" means a plan consisting of elective contributions described in section 1.401(k)-1(g)(3) under a qualified cash or deferred arrangement described in section 1.401(k)-1(a)(4)(i). SECTION 401(m) PLAN. "Section 401(m) plan" means a plan consisting of employee contributions described in section 1.401(m)-1(f)(6) or matching contributions described in section 1.401(m)-1(f)(12), or both.