29 C.F.R. § 4206.2
Definitions.
eCFR amendment effective 2021-02-08 · current text · last amended by 86 FR 1270, Jan. 8, 2021
The following are defined in
§ 4001.2 of this chapter: Code, employer, ERISA, multiemployer plan, PBGC, plan, and plan year.
In addition, for purposes of this part:
Unfunded vested benefits means, as described in
section 4213(c) of ERISA, the amount by which the value of nonforfeitable benefits under the plan exceeds the value of the assets of the plan.