# 10 or More Employer Plans
> **IRS** · Final regulation. · Published 2003-07-17 · Effective 2003-07-17 · 68 FR 42254
## Document
- **Document number:** 03-18041
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 42254
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-17
- **Effective date:** 2003-07-17
- **Treasury docket:** TD 9079
## Abstract

This document contains final regulations that provide rules regarding the requirements for a welfare benefit fund that is part of a 10 or more employer plan. The regulations affect certain employers that provide welfare benefits to employees through a plan to which more than one employer contributes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/17/03-18041/10-or-more-employer-plans)
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