### Question
What is the definition of employer?


### Answer
The definition of **employer** is as follows in *29 U.S.C. § 1054*:

> set forth in section 1082(b)(1) of this title, without regard to section 1082(b)(2) of this title.

#### Citation:
  - *29 U.S.C. § 1054*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

