The following terms are defined in
§ 4001.2 of this chapter:
Code, controlled group, ERISA, fair market value, IRS, multiemployer plan, PBGC, plan, and
plan sponsor. 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 assistance or
SFA 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.
29 C.F.R. § 4262.2 — Definitions. · eCFR amendment effective 2022-08-08 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4262.2&asof=2022-08-08 · printed Oct 16, 2026