### Question
Can you define what employer means?


### Answer
**Employer** is defined as the following in *26 U.S.C. § 401*:

> the employer referred to in section 412(b)(1), without regard to section 412(b)(2)

#### Citation:
  - *26 U.S.C. § 401*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

