The party that creates and maintains the plan. This party is either (1) the employer, when the employee benefit plan is maintained by a one employer, (2) the employee organization, if the plan is maintained by an employee organization, or (3) the committee or association, joint board of trustees or other equivalent group individuals of the parties involved, if the plan is maintained by one or more employers and one or more employee organizations.

Streamline compensation planning with salary benchmarking data in the cloud