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For a multiemployer plan, how is it determined whether the sponsor met the maintenance of effort test?

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For a multiemployer plan, how is it determined whether the sponsor met the maintenance of effort test?

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A multiemployer plan satisfies the maintenance of effort test if the amount the sponsor spent from the trust on health benefits and/or health benefit premiums, in the applicable year, is at least as much as what it spent on health benefits and/or health benefit premiums in the baseline year.

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