### Question
How is the term plan sponsor defined?


### Answer
The term **plan sponsor** is defined in *26 U.S.C. § 4971* as the following:

> given such term by section 432(i)(9).

#### Citation:
  - *26 U.S.C. § 4971*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

