(a) For purposes of this subchapter the termination date of a single-employer plan is—
(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.
Source credit, amendments & notes
(Pub. L. 93–406, title IV, §4048, Sept. 2, 1974, 88 Stat. 1028; Pub. L. 96–364, title IV, §402(a)(8), Sept. 26, 1980, 94 Stat. 1299; Pub. L. 99–272, title XI, §11016(a)(4), Apr. 7, 1986, 100 Stat. 268.)
Editorial Notes
Amendments
1986—Subsec. (a). Pub. L. 99–272 in provisions preceding par. (1) substituted "termination date" for "date of termination", redesignated pars. (1) to (3) as (2) to (4), respectively, added par. (1), in par. (2), as so redesignated, inserted "in a distress termination" after "terminated" and substituted "section 1341(c)" for "section 1341", and in par. (4), as so redesignated, substituted "under section 1341(c) or 1342 of this title" for "in accordance with the provisions of either section".
1980—Subsec. (a). Pub. L. 96–364, §402(a)(8)(A), (B), designated existing provisions as subsec. (a), and inserted applicability to a single-employer plan.
Subsec. (b). Pub. L. 96–364, §402(a)(8)(C), added subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as a note under section 1341 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.
ERISA § 4048 (29 U.S.C. § 1348) — Termination date · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1348 · printed Oct 16, 2026