DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS.

SEC. 201. [26 U.S.C. 414] DEFINITION OF COOPERATIVE AND SMALL EMPLOYER CHARITY PENSION PLANS. Section 414 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: “(y) Cooperative and Small Employer Charity Pension Plans. “(1) In general. For purposes of this title, except as provided in this subsection, a CSEC plan is a defined benefit plan (other than a multiemployer plan)— “(A) to which section 104 of the Pension Protection Act of 2006 applies, without regard to— “(i) section 104(a)(2) of such Act; “(ii) the amendments to such section 104 by section 202(b) of the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010; and “(iii) paragraph (3)(B); or “(B) that, as of June 25, 2010, was maintained by more than one employer and all of the employers were organizations described in section 501(c)(3). “(2) Aggregation. All employers that are treated as a single employer under subsection (b) or (c) shall be treated as a single employer for purposes of determining if a plan was maintained by more than one employer under paragraph (1)(B).” .