29 CFR § 4262.2 - Definitions.

---
identifier: "/us/cfr/t29/s4262.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4262.2 - Definitions."
title_number: 29
title_name: "Labor"
section_number: "4262.2"
section_name: "Definitions."
chapter_name: "PENSION BENEFIT GUARANTY CORPORATION"
subchapter_number: "J"
subchapter_name: "INSOLVENCY, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS"
part_number: "4262"
part_name: "SPECIAL FINANCIAL ASSISTANCE BY PBGC"
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), 1432."
regulatory_source: "87 FR 41006, July 8, 2022, unless otherwise noted."
cfr_part: "4262"
---


# 4262.2 Definitions.

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:

*Form 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.

*Merged plan* means merged plan as defined in § 4231.2 of this chapter.

*Merger* means merger as defined in § 4231.2 of this chapter.

*SFA 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.

*SFA 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.

*Special financial assistance* or *SFA* means special financial assistance from PBGC under section 4262 of ERISA.

*Transfer and transfer of assets or liabilities* means transfer and transfer of assets or liabilities as defined in § 4231.2 of this chapter.