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.