1. Pension or employee benefit plan means an employee pension or welfare benefit plan subject to the Employee Retirement Income Security Act of 1974 or a state or federal government pension plan. 2. The term does not include an employee pension or welfare benefit plan established by a publicly traded corporation that is registered with the Commission, unless such a pension or benefit plan is a multiemployer plan as defined in the Employee Retirement Income Security Act of 1974, 29 U.S.C. 1002(37) or 1301(a)(3).
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