Exempt entity

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.


29 CFR § 4010.2

Scoping language

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).

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