§ 4262.2 Definitions.
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Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
Code, controlled group, ERISA, fair market value, IRS, multiemployer plan, PBGC, plan,plan sponsor.The following terms are defined in § 4001.2 of this chapter: and In addition, for purposes of this part:
Form 5500 means the Annual Return/Report of Employee Benefit Plan required to be filed for employee benefit plans under sections 104 and 4065 of ERISA and sections 6058(a) and 6059(b) of the Code.
Merged plan means merged plan as defined in § 4231.2 of this chapter.
Merger means merger as defined in § 4231.2 of this chapter.
SFA coverage period means the period beginning on the plan's SFA measurement date and ending on the last day of the last plan year ending in 2051.
SFA measurement date for a plan other than a plan described in § 4262.4(g) means the last day of the third calendar month immediately preceding the date the plan's initial application for special financial assistance was filed.
Special financial assistanceSFA or means special financial assistance from PBGC under section 4262 of ERISA.
Transfer and transfer of assets or liabilities means transfer and transfer of assets or liabilities as defined in § 4231.2 of this chapter.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.