### Question
How does Miscellaneous Excise Taxes define plan sponsor?


### Answer
Under *26 U.S.C. § 4980I*, **plan sponsor** is defined as:

> 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**

