29 CFR 4007.2 - Definitions.
(a) The following terms are defined in § 4001.2 of this chapter: Code, contributing sponsor, ERISA, IRS, notice of intent to terminate, PBGC, plan, plan administrator, plan year, and single-employer plan.
(b) For purposes of this part, the following terms are defined in § 4006.2 of this chapter: new plan, newly covered plan, participant, participant count, premium funding target, premium payment year and short plan year.
Title 29 published on 2014-07-01
no entries appear in the Federal Register after this date.