### Question
Can you define what eligible employer means?


### Answer
**Eligible employer** is defined as the following in *26 U.S.C. § 7528*:

> an eligible employer (as defined in section 408(p)(2)(C)(i)(I)) which has at least 1 employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan

#### Citation:
  - *26 U.S.C. § 7528*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

