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[Change Notice][Previous Text]

The following terms are defined in §4001.2 of this chapter: annuity, Code, EIN, ERISA, fair market value, guaranteed benefit, IRS, multiemployer plan, normal retirement age, PBGC, plan, plan sponsor, plan year, and PN. In addition, the following terms are defined for purposes of this part:

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['Retirement Benefits']
['Pension Benefits Guaranty Corporation (PBGC)']
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