Filer

Filer means a person who is required to file reports, as described in 4010.4.

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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