### Question
What is the definition of employer reversion?


### Answer
The definition of **employer reversion** is as follows in *26 U.S.C. § 4980*:

> the amount of cash and the fair market value of other property received (directly or indirectly) by an employer from the qualified plan

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

