In general, a group health plan that's sponsored jointly by 2 or more employers.
You are more likely to find a multiemployer plan in a unionized industry such trucking and construction.
These types of plans can have some real coordination challenges when it comes to determining Employer Shared Responsibility.
The Affordable Care Act added some new reporting requirements for these types of plans.
• The term is often confused with pension plans in which are there are terms ‘multiemployer plan’ and ‘multiple employer plan.'