{"data":{"id":"us/26-cfr-1.401-a-26-8","jurisdiction":"us","citation":"26 CFR 1.401(a)(26)-8","heading":"(a)(26)-8 Definitions.","body":"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.\nCollective 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.\nCollectively bargained employee. Collectively bargained employee means a collectively bargained employee within the meaning of § 1.410(b)-6(d)(2).\nCovered 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).\nDefined benefit plan. Defined benefit plan means a defined benefit plan within the meaning of § 1.410(b)-9.\nDefined contribution plan. Defined contribution plan means a defined contribution plan within the meaning of § 1.410(b)-9.\nEmployee. Employee means an employee, within the meaning of § 1.410(b)-9.\nEmployer. Employer means the employer within the meaning of § 1.410(b)-9.\nESOP. 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).\nFormer employee. Former employee means a former employee within the meaning of § 1.410(b)-9.\nHighly compensated employee. Highly compensated employee means an employee who is highly compensated within the meaning of section 414(q).\nHighly compensated former employee. Highly compensated former employee means a former employee who is highly compensated within the meaning of section 414(q)(9).\nMultiemployer plan. Multiemployer plan means a multiemployer plan within the meaning of section 414(f).\nNoncollectively bargained employee. Noncollectively bargained employee means an employee who is not a collectively bargained employee.\nNonhighly compensated employee. Nonhighly compensated employee means an employee who is not a highly compensated employee.\nNonhighly compensated former employee. Nonhighly compensated former employee means a former employee who is not a highly compensated former employee.\nPlan. Plan means plan as defined in § 1.401(a)(26)-2(c).\nPlan 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.\nProfessional employee. Professional employee means a professional employee as defined in § 1.410(b)-9.\nSection 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).\nSection 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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"6ed1efc05a34ca156e86afb2a3e8ba038614c3af39f8526f1d570dd364d48dbc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.401-a-26-7","next":"us/26-cfr-1.401-a-26-9"},"notice":"GroundRules: Original legal text. Not legal advice."}