### Question
How does QUALIFIED PENSION, ETC., PLANS define plan sponsor?


### Answer
Under *26 U.S.C. § 4971*, **plan sponsor** is defined as:

> given such term by section 432(i)(9).

#### Citation:
  - *26 U.S.C. § 4971*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

