[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4006.2]

[Page 744]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4006_PREMIUM RATES--Table of Contents
 
Sec. 4006.2  Definitions.

    The following terms are defined in Sec. 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 Sec. 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]