### Question
How does COLLECTION OF INCOME TAX AT SOURCE ON WAGES define plan administrator?


### Answer
Under *26 U.S.C. § 3405*, **plan administrator** is defined as:

> given such term by section 414(g).

#### Citation:
  - *26 U.S.C. § 3405*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

