By Daniel Morgan (July 9, 2019, 3:50 PM EDT) -- For many years, the Internal Revenue Code has had in place a set of rules, in Code Section 413(c),[1] which govern tax-qualified retirement plans that cover the employees of unaffiliated employers. These plans, which go by the name "multiple employer plans," are required under Section 413(c) to satisfy a number of tax qualification operational requirements on a per-employer, rather than plan-wide basis. However, the Section 413(c) regulations have historically provided that the failure of any one employer to comply with these requirements can result in the plan losing its tax qualification. This plan-level imposed sanction is often called the "one bad apple" rule....