party in interest

(14)The term “party in interest” means, as to an employee benefit plan— (A)any fiduciary (including, but not limited to, any administrator, officer, trustee, or custodian), counsel, or employee of such employee benefit plan; (B)a person providing services to such plan; (C)an employer any of whose employees are covered by such plan; (D)an employee organization any of whose members are covered by such plan; (E)an owner, direct or indirect, of 50 percent or more of— (i)the combined voting power of all classes of stock entitled to vote or the total value of shares of all classes of stock of a corporation.1 (ii)the capital interest or the profits interest of a partnership, or (iii)the beneficial interest of a trust or unincorporated enterprise, (F)a relative (as defined in paragraph (15)) of any individual described in subparagraph (A), (B), (C), or (E); (G)a corporation, partnership, or trust or estate of which (or in which) 50 percent or more of— (i)the combined voting power of all classes of stock entitled to vote or the total value of shares of all classes of stock of such corporation, (ii)the capital interest or profits interest of such partnership, or (iii)the beneficial interest of such trust or estate, (H)an employee, officer, director (or an individual having powers or responsibilities similar to those of officers or directors), or a 10 percent or more shareholder directly or indirectly, of a person described in subparagraph (B), (C), (D), (E), or (G), or of the employee benefit plan; or (I)a 10 percent or more (directly or indirectly in capital or profits) partner or joint venturer of a person described in subparagraph (B), (C), (D), (E), or (G).

Source

29 USC § 1002(14)


Scoping language

For purposes of this subchapter
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