Who's the Employer

A Guide to Employee and Aggregation Issues Affecting Qualified Plans

Third Edition
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Rev Prov 2002-21

ERISA Definitions

The following definitions appear in ERISA §3 (29 USC §1002) relating to employer and employee. The definitions are circular. The definition of employee given here is essentially worthless.

(5) The term ``employer'' means any person acting directly as an employer, or indirectly in the interest of an employer, in relation to an employee benefit plan; and includes a group or association of employers acting for an employer in such capacity.

(6) The term ``employee'' means any individual employed by an employer.



Last modified 11/02/02

Copyright 2005, S. Derrin Watson.  All rights reserved.