29 CFR § 4047.2 - Definitions.
---
identifier: "/us/cfr/t29/s4047.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4047.2 - Definitions."
title_number: 29
title_name: "Labor"
section_number: "4047.2"
section_name: "Definitions."
chapter_name: "PENSION BENEFIT GUARANTY CORPORATION"
subchapter_number: "E"
subchapter_name: "PLAN TERMINATIONS"
part_number: "4047"
part_name: "RESTORATION OF TERMINATING AND TERMINATED PLANS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 1302(b)(3), 1347."
regulatory_source: "61 FR 34073, July 1, 1996, unless otherwise noted."
cfr_part: "4047"
---
# 4047.2 Definitions.
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.