plan sponsor
Defined in 15 places across 3 titles of the United States Code.
For purposes of clause (i), the term “plan sponsor” has the meaning given such term by section 432(i)(9).
Source
- 2008–201426 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
For purposes of clause (i), the term “plan sponsor” has the meaning given such term by section 432(i)(9).2
Source
- 2014–201826 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of this section
For purposes of clause (i), the term “plan sponsor” has the meaning given such term by section 432(j)(9).
Source
- 2018–present26 U.S.C. § 4971Internal Revenue Code · Taxes on failure to meet minimum funding standards · for purposes of 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.
Source
- 2010–present26 U.S.C. § 4376Internal Revenue Code · Self-insured health plans · in this section
In the case of a plan described under section 404(c) of title 26, or a continuation of such a plan, the term “plan sponsor” means the bargaining parties described under paragraph (1).
Source
- 2007–present29 U.S.C. § 1085Labor · Additional funding rules for multiemployer plans in endangered status or critical status · under this section
In the case of a plan described under section 404(c), or a continuation of such a plan, the term “plan sponsor” means the bargaining parties described under paragraph (1).
Source
- 2006–200826 U.S.C. § 432Internal Revenue Code · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section
“plan sponsor” means, with respect to a multiemployer plan—
(A) the plan's joint board of trustees, or
(B) if the plan has no joint board of trustees, the plan administrator;
Source
- 1994–present29 U.S.C. § 1301Labor · Definitions · for purposes of this subchapter
The term “plan sponsor” has the meaning given such term in section 1002(16)(B) of this title.
Source
- 2026–present29 U.S.C. § 1185oLabor · Oversight of entities that provide pharmacy benefit management services · in this section
The term “plan sponsor” has the meaning given such term in section 1002(16)(B) of title 29.
Source
- 2026–present42 U.S.C. § 300gg-121The Public Health and Welfare · Oversight of entities that provide pharmacy benefit management services · 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.
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
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)).
Source
- 2026–present26 U.S.C. § 9826Internal Revenue Code · Oversight of entities that provide pharmacy benefit management services · in this section
The term “plan sponsor” has the meaning given such term under section 3(16)(B) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1002(16)(B)].
Source
- 1996–present42 U.S.C. § 300GGThe Public Health and Welfare · Definitions · in this section
The term “plan sponsor” includes any member of the plan sponsor’s controlled group (as defined in section 1082(d)(3) of this title).
Source
- 2010–present29 U.S.C. § 1083Labor · Minimum funding standards for single-employer defined benefit pension plans · 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)).
Source
- 2010–present26 U.S.C. § 430Internal Revenue Code · Minimum funding standards for single-employer defined benefit pension plans · for purposes of this section
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.
Source
- 2020–present29 U.S.C. § 1002Labor · Definitions · for purposes of this subchapter
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, or (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.
Source
- 1994–202029 U.S.C. § 1002Labor · Definitions · for purposes of this subchapter
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.
Source
- 2014–present26 U.S.C. § 433Internal Revenue Code · Minimum funding standards for CSEC plans · under this section
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.
Source
- 2008–present26 U.S.C. § 432Internal Revenue Code · Additional funding rules for multiemployer plans in endangered status or critical status · for purposes of this section
The terms “group health plan”, “health insurance coverage”, “health insurance issuer”, and “plan sponsor” have the meanings given those terms in section 2791 of the Public Health Service Act (42 U.S.C. 300gg–91).
Source
- 2014–present42 U.S.C. § 18014The Public Health and Welfare · Treatment of expatriate health plans under ACA · in this section