The following terms are defined in § 4001.2 of this chapter: benefit liabilities, Code, contributing sponsor, controlled group, ERISA, fair market value, irrevocable commitment, multiemployer plan, PBGC, person, plan, plan administrator, plan year, single-employer plan, ultimate parent, and U.S. entity.
In addition, for purposes of this part:
De minimis 10-percent segment means, in connection with a plan's controlled group, one or more entities that in the aggregate have for a fiscal year-
De minimis 5-percent segment has the same meaning as de minimis 10-percent segment, except that "5 percent" is substituted for "10 percent" each time it appears.
Event year means the plan year in which a reportable event occurs.
Foreign entity means a member of a controlled group that-
Foreign parent means a foreign entity that is a direct or indirect parent of a person that is a contributing sponsor of a plan.
Low-default-risk has the meaning described in § 4043.9 .
Notice due date means the deadline (including extensions) for filing notice of a reportable event with PBGC.
Participant means a participant as defined in § 4006.2 of this chapter.
Public company means a person subject to the reporting requirements of section 13 or 15(d) of the Securities Exchange Act of 1934 or a subsidiary (as defined for purposes of the Securities Exchange Act of 1934) of a person subject to such reporting requirements.
Substantial owner means a substantial owner as defined in section 4021(d) of ERISA.
Well-funded plan safe harbor has the meaning described in § 4043.10 .
29 C.F.R. §4043.2