{"data":{"id":"us/29-cfr-4262.2","jurisdiction":"us","citation":"29 CFR 4262.2","heading":"Definitions.","body":"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:\nForm 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.\nMerged plan means merged plan as defined in § 4231.2 of this chapter.\nMerger means merger as defined in § 4231.2 of this chapter.\nSFA 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.\nSFA 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.\nSpecial financial assistance or SFA means special financial assistance from PBGC under section 4262 of ERISA.\nTransfer and transfer of assets or liabilities means transfer and transfer of assets or liabilities as defined in § 4231.2 of this chapter.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION","SUBCHAPTER J—INSOLVENCY, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS","PART 4262—SPECIAL FINANCIAL ASSISTANCE BY PBGC"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"fc9f21b0e2a74461875fddabbc03e5b06dc523e2662485f1faa159505ac6c751","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-4262.1","next":"us/29-cfr-4262.3"},"notice":"GroundRules: Original legal text. Not legal advice."}