Employer. Employer means the employer maintaining the plan and those employers required to be aggregated with the employer under sections 414, (c), (m), or (o). An individual who owns the entire interest of an unincorporated trade or business is treated as an employer. Also, a partnership is treated as the employer of each partner and each employee of the partnership.


26 CFR § 1.410(b)-9

Scoping language

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