eligible newspaper plan sponsor
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
The term “eligible newspaper plan sponsor” means the plan sponsor of—
(A) any community newspaper plan, or
(B) any other plan sponsored, as of April 2, 2019, by a member of the same controlled group of a plan sponsor of a community newspaper plan if such member is in the trade or business of publishing 1 or more newspapers.
Same definition in 2 sections
- 2021–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
- 2021–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section