---
kind: "section"
citation: "29 C.F.R. § 4006.6"
title: "29"
number: "4006.6"
heading: "Definition of “participant.”"
url: "https://uscodex.org/cfr/29/4006.6"
---

# §4006.6. Definition of “participant.”

- (a) **General rule.** For purposes of this part and [part 4007](/cfr/29/part4007.md) of this chapter, an individual is considered to be a participant in a plan on any date if the plan has benefit liabilities with respect to the individual on that date.
- (b) **Loss or distribution of benefit.** For purposes of this section, an individual is treated as no longer being a participant—
  - (1) **In the case of an individual with no vested accrued benefit, after—**
    - (i) The individual incurs a one-year break in service under the terms of the plan,
    - (ii) The individual's entire “zero-dollar” vested accrued benefit is deemed distributed under the terms of the plan, or
    - (iii) The individual dies; and
  - (2) In the case of a living individual whose accrued benefit is fully or partially vested, or a deceased individual whose accrued benefit was fully or partially vested at the time of death, after—
    - (i) An insurer makes an irrevocable commitment to pay all benefit liabilities with respect to the individual, or
    - (ii) **All benefit liabilities with respect to the individual are otherwise distributed.**
- (c) **Examples.** The operation of this section is illustrated by the following examples:

## Notes

### Amendments

[65 FR 75163, Dec. 1, 2000, as amended at 73 FR 15076, Mar. 21, 2008]

### Authority

Authority: 29 U.S.C. 1302(b)(3), 1306, 1307.

### Source

Source: 61 FR 34016, July 1, 1996, unless otherwise noted.

### Amendments

[65 FR 75163, Dec. 1, 2000, as amended at 73 FR 15076, Mar. 21, 2008]