The term 'Employer' includes which of the following as defined in this division?

• A. Self-Insurer
• B. Employee
• C. Beneficiary
• D. Insurer

Answer: (D)

In California Self‑Insurance Plans, the term Employer is defined broadly to include the entity that funds and administers the coverage for workers. An insurer fits this role because it issues the policy, collects the funding for the plan, and is responsible for paying or arranging payment of benefits under the plan. Treating the insurer as an employer ensures the same regulatory duties apply to the party ultimately responsible for the plan, whether the coverage is insured or self‑funded. An employee or beneficiary describes recipients of benefits, not the entity that runs or finances the plan, so they aren’t the entity the definition targets.