Regulation § 46.4376-2(b)(2) defines plan sponsor to mean the following: The employer for a self-insured health plan established or maintained by a single employer; The employee organization for a self-insured health plan established or maintained by an employee organization; The joint board of trustees for a multiemployer plan within the meaning of Code  §414(f)); The committee, in the case of a multiple employer welfare arrangement within the meaning of Section 3(40) of the Employee… [read post]