### Question
What does employer reversion mean?


### Answer
**Employer reversion** has the following meaning in *26 U.S.C. § 4980*:

> the amount of cash and the fair market value of other property received (directly or indirectly) by an employer from the qualified plan

#### Citation:
  - *26 U.S.C. § 4980*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

