29 CFR § 4043.10
Well-funded plan safe harbor
July 28, 2023
§ 4043.10 Well-funded plan safe harbor.
For purposes of this part, a plan is in the well-funded plan safe harbor for an event year if no variable-rate premium was required to be paid for the plan under parts 4006 and 4007 of this chapter for the plan year preceding the event year.