### Question
What is the definition of applicable plan year?


### Answer
The definition of **applicable plan year** is as follows in *29 U.S.C. § 1082*:

> any plan year beginning after December 27, 2003, and before December 28, 2005, for which the employer elects the application of this paragraph

#### Citation:
  - *29 U.S.C. § 1082*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

