Plan Sponsor. The term "Plan Sponsor" means the employer that establishes or maintains a qualified retirement plan for its employees.
Appears in 14 contracts
Samples: Employee Plans Compliance Resolution System, Revenue Procedure, Revenue Procedure
Plan Sponsor. The term "βPlan Sponsor" β means the employer that establishes estab- lishes or maintains a qualified retirement plan for its employees.
Appears in 2 contracts
Samples: Closing Agreements, Revenue Procedure