PLAN SPONSOR- The term plan sponsor has the meaning given such term in section 3[16][B] of the Employee Retirement Income Security Act of 1974.

Title 29, Chapter 18, Subchapter I, Subtitle A, Section- 1002(B)(16)(2) of the Code of Regulations defines "plan sponsor" as such:

The term “plan sponsor” means

1. the employer in the case of an employee benefit plan established or maintained by a single employer,
2. the employee organization in the case of a plan established or maintained by an employee organization, or
3. in the case of a plan established or maintained by two or more employers or jointly by one or more employers and one or more employee organizations, the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan.