plan sponsor

(9) Plan sponsor For purposes of this section, section 431, and section 4971(g): (A) In general 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. (B) Special rule for section 404(c) plans In the case of a plan described in section 404(c) (or a continuation of such plan), such term means the bargaining parties described in paragraph (1).

Source

26 USC § 432(j)(9)


Scoping language

For purposes of this section
Is this correct? or