This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section
715-10-15, with specific exceptions and qualifications noted below.
The guidance in this Subtopic applies to all multiemployer pension or other postretirement benefit plans.
The guidance in this Subtopic does not apply to multiple-employer plans - as distinguished from multiemployer plans. Multiple-employer plans are in substance aggregations of single-employer plans, combined to allow participating employers to pool plan assets for investment purposes or to reduce the costs of plan administration. Those plans ordinarily do not involve collective-bargaining agreements. They may also have features that allow participating employers to have different benefit formulas, with the employer's contributions to the plan based on the benefit formula selected by the employer.