Sponsor
Sponsor means a plan sponsor as defined in section 3(B) of the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C. 1002(16)(B), except that in the case of a plan maintained jointly by one employer and an employee organization and for which the employer is the primary source of financing, the term means the employer.
Source
45 CFR § 149.2
Scoping language
For purposes of this part, the following definitions apply: