### Question
What does eligible newspaper plan sponsor mean?


### Answer
**Eligible newspaper plan sponsor** has the following meaning in *26 U.S.C. § 430*:

> the plan sponsor of—


(A) any community newspaper plan, or


(B) any other plan sponsored, as of April 2, 2019, by a member of the same controlled group of a plan sponsor of a community newspaper plan if such member is in the trade or business of publishing 1 or more newspapers

#### Citation:
  - *26 U.S.C. § 430*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART III-RULES RELATING TO MINIMUM FUNDING STANDARDS AND BENEFIT LIMITATIONS > Subpart A-Minimum Funding Standards for Pension Plans**

