### Question
How is the "plan sponsor" defined?


### Answer
The term **plan sponsor** is defined in *26 U.S.C. § 4980I* as follows -

> given such term in section 3(16)(B) of the Employee Retirement Income Security Act of 1974.

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

