Section 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