29 C.F.R. § 4006.2 Definitions.
Title 29 - Labor
The following terms are defined in §4001.2 of this chapter: Code, contributing sponsor, ERISA, fair market value, insurer, irrevocable commitment, 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 became effective within 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. Premium payment year means the plan year for which the premium is being paid. Short plan year means a plan year that is less than twelve full months. [61 FR 34016, July 1, 1996, as amended at 65 FR 75163, Dec. 1, 2000]
Title 29: Labor
PART 4006—PREMIUM RATES
§ 4006.2 Definitions.