plan sponsor
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 430 — for purposes of this section
The term “plan sponsor” includes any member of the plan sponsor's controlled group (as defined in section 412(d)(3)).
26 U.S.C. § 432 — for purposes of this section (2 versions over time)
The term “plan sponsor” means, with respect to any multiemployer plan, the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan.
26 U.S.C. § 4971 — for purposes of this section (5 versions over time)
For purposes of clause (i), the term “plan sponsor” has the meaning given such term by section 432(j)(9).
26 U.S.C. § 433 — under this section
The term "plan sponsor" means, with respect to a CSEC plan, the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan.
26 U.S.C. § 4980I — for purposes of this section
The term “plan sponsor” has the meaning given such term in section 3(16)(B) of the Employee Retirement Income Security Act of 1974.
26 U.S.C. § 9826 — in this section
The term “plan sponsor” has the meaning given such term in section 3(16)(B) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(16)(B)).
26 U.S.C. § 4376 — in this section
For purposes of paragraph (1) the term “plan sponsor” means—
(A) the employer in the case of a plan established or maintained by a single employer,
(B) the employee organization in the case of a plan established or maintained by an employee organization,
(C) in the case of—
(i) a plan established or maintained by 2 or more employers or jointly by 1 or more employers and 1 or more employee organizations,
(ii) a multiple employer welfare arrangement, or
(iii) a voluntary employees’ beneficiary association described in section 501(c)(9), the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan, or
(D) the cooperative or association described in subsection (c)(2)(F) in the case of a plan established or maintained by such a cooperative or association.
29 U.S.C. § 1002 — for purposes of this subchapter (2 versions over time)
The term "plan sponsor" means (i) the employer in the case of an employee benefit plan established or maintained by a single employer, (ii) the employee organization in the case of a plan established or maintained by an employee organization, (iii) in the case of a plan established or maintained by two or more employers or jointly by one or more employers and one or more employee organizations, the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan, or (iv) in the case of a pooled employer plan, the pooled plan provider.