29 C.F.R. § 4010.2 Definitions.
Title 29 - Labor
The following terms are defined in §4001.2 of this chapter: benefit liabilities, Code, contributing sponsor, controlled group, ERISA, fair market value, IRS, PBGC, person, plan, and plan year. In addition, for purposes of this part: Exempt entity means a person who does not have to file information and about whom information does not have to be filed, as described in §4010.4(d) of this part. Exempt plan means a plan about which actuarial information does not have to be filed, as described in §4010.8(c) of this part. 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 of this part. Fiscal year means, with respect to a person, the person's annual accounting period or, if the person has not adopted a closing date, the calendar year. Information year means the year determined under §4010.5 of this part.
Title 29: Labor
PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING
§ 4010.2 Definitions.
