Short plan year

Short plan year means a plan year of coverage that is shorter than a normal plan year.


29 CFR § 4006.2

Scoping language

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.

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