[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4010.2]

[Page 773]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4010_ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING--Table 
of Contents
 
Sec. 4010.2  Definitions.

    The following terms are defined in Sec. 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 
Sec. 4010.4(d) of this part.
    Exempt plan means a plan about which actuarial information does not 
have to be filed, as described in Sec. 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 Sec. 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 Sec. 4010.5 of 
this part.