At-risk status

At-risk status means, with respect to a plan for a plan year, at-risk status as defined in ERISA section 303(4) and Code section 430(i)(4).

Source

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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