View all text of Subpart E [§ 4000.51 - § 4000.54]
§ 4000.52 - What definitions do I need to know for these rules?
You need to know two definitions from § 4001.2 of this chapter: PBGC and person. You also need to know the following definitions:
We means the PBGC.
You means the person subject to the record retention requirement.