29 CFR § 4007.2 - Definitions.
---
identifier: "/us/cfr/t29/s4007.2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4007.2 - Definitions."
title_number: 29
title_name: "Labor"
section_number: "4007.2"
section_name: "Definitions."
chapter_name: "PENSION BENEFIT GUARANTY CORPORATION"
subchapter_number: "B"
subchapter_name: "PREMIUMS"
part_number: "4007"
part_name: "PAYMENT OF PREMIUMS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 1302(b)(3), 1303(a), 1306, 1307."
regulatory_source: "61 FR 34020, July 1, 1996, unless otherwise noted."
cfr_part: "4007"
---
# 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, single-employer plan, and termination date.
(b) For purposes of this part, the following terms are defined in § 4006.2 of this chapter: continuation plan, new plan, newly covered plan, participant, participant count, premium funding target, premium payment year short plan year, small plan, and UVB valuation date.
[61 FR 34020, July 1, 1996, as amended at 73 FR 15076, Mar. 21, 2008; 79 FR 13561, Mar. 11, 2014]