{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s433/j/5/E","label":"plan sponsor","definition":"The term “plan sponsor” means, with respect to a CSEC plan, the association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}