29 CFR § 4006.2 - Definitions.
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, single-employer plan, and termination date.
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 becomes covered by title IV of ERISA during the premium payment year and that existed as an uncovered plan immediately before the first date in the premium payment year on which it was a covered plan.
Participant has the meaning described in § 4006.6.
Premium funding target has the meaning described in § 4006.4(b)(1).
Premium payment year means the plan year for which the premium is being paid.
Small plan means a plan -
(1) Whose participant count is not more than 100, or
UVB valuation year of a plan means -
(1) In general, -
(ii) The premium payment year, in any other case; or
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