eCFR amendment effective 2017-01-01 · current text
The following terms are defined in § 4001.2 of this chapter: controlled group, ERISA, IRS, PBGC, plan, plan administrator, plan year, and single-employer plan.
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4047.2 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.