The following terms are defined in
§ 4001.2 of this chapter: benefit liabilities, Code, contributing sponsor, ERISA, fair market value, insurer, irrevocable commitment, mandatory employee contributions, multiemployer plan, notice of intent to terminate, PBGC, plan administrator, plan, plan year, and single-employer plan.
In addition, for purposes of this part:
New plan means a plan that did not exist before. the premium payment year and includes a plan resulting from a consolidation or spinoff. A plan that meets this definition is considered to be a new plan even if the plan constitutes a successor plan within the meaning of
section 4021(a) of ERISA.
Newly-covered plan means a plan that is not a new plan and that was not covered by title IV of ERISA immediately prior to the premium payment year.
Participant has the meaning described in
§ 4006.6.
Participant count of a plan for a plan year means the number of participants in the plan on the participant count date of the plan for the plan year.
Participant count date of a plan for a plan year means the date provided for in
§ 4006.5(c), (d), or (e) as applicable.
Premium payment year means the plan year for which the premium is being paid.
Short plan year means a plan year of coverage that is shorter than a normal plan year.
UVB valuation date of a plan for a plan year means the plan's funding valuation date for the plan year determined in accordance with
ERISA section 303(g)(2).
29 C.F.R. § 4006.2 — Definitions. · CFR 2013 annual edition (revised as of 2013-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4006.2&asof=2008-07-01 · printed Oct 16, 2026