plan administrator
Defined in 4 places across 2 titles of the United States Code.
For purposes of this part, the term "plan administrator" means—
Source
- 1994–202526 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
For purposes of this part, the term “plan administrator” means—
(1) the person specifically so designated by the terms of the instrument under which the plan is operated;
(2) in the absence of a designation referred to in paragraph (1)—
(A) in the case of a plan maintained by a single employer, such employer,
(B) in the case of a plan 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 maintained the plan, or
(C) in any case to which subparagraph (A) or (B) does not apply, such other person as the Secretary may by regulation, prescribe.
Source
- 2013–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
The term “plan administrator” has the meaning given such term by section 414(g).
Source
- 1994–present26 U.S.C. § 3405Internal Revenue Code · Special rules for pensions, annuities, and certain other deferred income · for purposes of this section
The term “plan administrator” has the meaning given the term “administrator” by section 1002(16)(A) of title 29.
Source
- 1994–present42 U.S.C. § 300BBThe Public Health and Welfare · Definitions · for purposes of this subchapter
The term “plan administrator” has the meaning given the term “administrator” by section 3(16)(A) of the Employee Retirement Income Security Act of 1974.
Source
- 1994–present26 U.S.C. § 4980BInternal Revenue Code · Failure to satisfy continuation coverage requirements of group health plans · for purposes of this section