The following are defined in § 4001.2 of this chapter: Code, employer, ERISA, multiemployer plan, PBGC, plan, and plan year.
In addition, for purposes of this part:
Complete withdrawal means a complete withdrawal as described in section 4203 of ERISA.
Partial withdrawal means a partial withdrawal as described in section 4205 of ERISA.
Unfunded vested benefits means, as described in section 4213(c) of ERISA, the amount by which the value of nonforfeitable benefits under the plan exceeds the value of the assets of the plan.
[61 FR 34086, July 1, 1996, as amended at 86 FR 1270, Jan. 8, 2021]