Brief Case
Pension Resource

29 C.F.R. § 4010.2

Definitions.
CFR 2008 annual edition (revised as of 2008-07-01) · superseded Jul 1, 2009
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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.
29 C.F.R. § 4010.2 — Definitions. · CFR 2008 annual edition (revised as of 2008-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4010.2&asof=1995-01-04 · printed Oct 16, 2026
Implements
ERISA § 4010 (29 U.S.C. § 1310) Authority to require certain information
Guidance addressing this section

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Also cited in 4 other documents
PBGC
Final Rules
  • 85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements
  • 81 FR 15432 Mar 23, 2016 — Annual Financial and Actuarial Information Reporting
Proposed Rules
  • 84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019
  • 80 FR 44312Proposed Jul 27, 2015 — Annual Financial and Actuarial Information Reporting; Changes to Waivers Comments due Sep 25, 2015

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2009CFR 2008 annual edition (revised as of 2008-07-01) run 127View
Jul 1, 2009Jun 30, 2016CFR 2015 annual edition (revised as of 2015-07-01) run 12774 FR 11029, Mar. 16, 2009View · Redline (sign in)
Jul 1, 2016Feb 3, 2020eCFR amendment effective 2017-01-01 run 2681 FR 15439, Mar. 23, 2016View · Redline (sign in)
Feb 4, 2020Mar 4, 2020eCFR amendment effective 2020-02-04 run 2681 FR 15439, Mar. 23, 2016View · Redline (sign in)
Mar 5, 2020currenteCFR editorial change effective 2020-03-05 run 285 FR 6059, Feb. 4, 2020View · Redline (sign in)
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