Multi-Employer Plan

A plan maintained according to a collective bargaining agreement, to which more than one employer contributes (e.g. multiple insurance_school districts). Under ERISA, at the beginning of the plan, no single employer may contribute as much as 50% of the total, and thereafter as much as 75%. An employee may change employers within the group without losing retirement benefits unless a break in service (under the plan) cancels credits earned before the break.