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Code of Federal Regulations

Subpart A

General Provisions

4231.1Purpose and scope.4231.2Definitions.4231.3Requirements for mergers and transfers.4231.4Preservation of accrued benefits.4231.5Valuation requirement.4231.6Plan solvency tests.4231.7De minimis mergers and transfers.4231.8Filing requirements; timing and method of filing.4231.9Notice of merger or transfer.4231.10Request for compliance determination.4231.11Actuarial calculations and assumptions.