29 U.S.C. § 1348 : US Code - Section 1348: Termination date

Search 29 U.S.C. § 1348 : US Code - Section 1348: Termination date

(a) For purposes of this subchapter the termination date of a
single-employer plan is -
(1) in the case of a plan terminated in a standard termination
in accordance with the provisions of section 1341(b) of this
title, the termination date proposed in the notice provided under
section 1341(a)(2) of this title,
(2) in the case of a plan terminated in a distress termination
in accordance with the provisions of section 1341(c) of this
title, the date established by the plan administrator and agreed
to by the corporation,
(3) in the case of a plan terminated in accordance with the
provisions of section 1342 of this title, the date established by
the corporation and agreed to by the plan administrator, or
(4) in the case of a plan terminated under section 1341(c) or
1342 of this title in any case in which no agreement is reached
between the plan administrator and the corporation (or the
trustee), the date established by the court.
(b) For purposes of this subchapter, the date of termination of a
multiemployer plan is -
(1) in the case of a plan terminated in accordance with the
provisions of section 1341a of this title, the date determined
under subsection (b) of that section; or
(2) in the case of a plan terminated in accordance with the
provisions of section 1342 of this title, the date agreed to
between the plan administrator and the corporation (or the
trustee appointed under section 1342(b)(2) of this title, if
any), or, if no agreement is reached, the date established by the
court.