{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4980/c/2/A","label":"employer reversion","definition":"The term “employer reversion” means the amount of cash and the fair market value of other property received (directly or indirectly) by an employer from the qualified plan.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}