### Question
How does the law define employer?


### Answer
Under *26 U.S.C. § 4972*, **employer** is defined as:

> 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**

