29 CFR 4010.2 - Definitions.
The following terms are defined in § 4001.2 of this chapter: benefit liabilities, Code, contributing sponsor, controlled group, earliest retirement age at valuation date, ERISA, expected retirement age (XRA), fair market value, IRS, PBGC, person, plan, plan year, and unreduced retirement age (URA).
In addition, for purposes of this part:
Exempt entity means a person that does not have to file information and about which information does not have to be filed, as described in § 4010.4(c).
Exempt plan means a plan about which actuarial information does not have to be filed, as described in § 4010.8(c).
Fair market value of the plan's assets means the fair market value of the plan's assets at the end of the plan year ending within the filer's information year (determined without regard to any contributions receivable).
Filer means a person who is required to file reports, as described in § 4010.4.
Funding target means, with respect to a plan for a plan year, the funding target as provided under ERISA section 303(d)(1) and Code section 430(d)(1) determined as of the valuation date for the plan year.
Information year means the information year determined under § 4010.5.
Title 29 published on 2015-07-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR Part 4010 after this date.