fund manager

(3) Fund manager The term “fund manager” means, with respect to any sponsoring organization— (A) an officer, director, or trustee of such sponsoring organization (or an individual having powers or responsibilities similar to those of officers, directors, or trustees of the sponsoring organization), and (B) with respect to any act (or failure to act), the employees of the sponsoring organization having authority or responsibility with respect to such act (or failure to act).


26 USC § 4966(d)(3)

Scoping language

For purposes of this subchapter
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