De minimis

De minimis means, with respect to the value of a benefit (or other amount), that the value does not exceed the amount specified under section 203(1) of ERISA and section 411(a)(11)(A) of the Code (without regard to plan provisions).

Source

29 CFR § 4050.402

Scoping language

The following terms are defined in 4001.2 of this chapter: Annuity, Code, ERISA, insurer, PBGC, person, and plan sponsor. In addition, for purposes of this subpart: