doc__table__687
| 34 | Defined benefit plans that share risks between various entities under common control, for example, a parent and its subsidiaries, are not multi-employer plans.
← Defined benefit plans that share risks between various entities under common control · All articles · doc__table__688 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.