This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a basic understanding of multiemployer employee benefit plans.
This primer provides:
a general overview of multiemployer plans (identifying the differences between
multiemployer plans and multiple employer plans (MEPs))
discussion of applicable laws and regulations
plan structure and operations
an overview of funding
unique aspects of multiemployer plan assets and obligations
parties in interest and prohibited transactions
discussion of plan expenses
references to additional resources