[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: 29CFR4022.92] [Page 808] TITLE 29--LABOR CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION PART 4022_BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS--Table of Contents Subpart F_Certain Payments Owed Upon Death Sec. 4022.92 What definitions do I need to know for these rules? You need to know three definitions from Sec. 4001.2 of this chapter (PBGC, person, and plan) and the following definitions: ``We'' means the PBGC. ``You'' means the person to whom we may owe benefits at the time of death.