### Question
Can you define what employer means?


### Answer
**Employer** is defined as the following in *26 U.S.C. § 4972*:

> the person treated as the employer under section 401(c)(4)

#### Citation:
  - *26 U.S.C. § 4972*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

