person that administers the plan benefits
Defined in 1 place of the United States Code.
The term “person that administers the plan benefits” shall include the plan sponsor if the plan sponsor administers benefits under the plan.
Source
- 2010–present26 U.S.C. § 4980IInternal Revenue Code · Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119] · for purposes of this section