plan sponsor

(A)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)In the case of a plan described in(or a continuation of such plan), such term means the bargaining parties described in paragraph (1).

Source

26 USC § 432(j)(9)(A)


Scoping language

For purposes of this section
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