### Question
How is the term plan administrator defined?


### Answer
The term **plan administrator** is defined in *26 U.S.C. § 4980B* as the following:

> given the term "administrator" by section 3(16)(A) of the Employee Retirement Income Security Act of 1974.

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

