Benefit determination date

Benefit determination date with respect to a subpart C plan means the single date selected by the plan administrator for valuing benefits under 4050.303; this date must be during the period beginning on the first day a distribution is made pursuant to close-out of the plan to a distributee who is not a missing distributee and ending on the last day such a distribution is made.

Source

29 CFR § 4050.302

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Scoping language

The following terms are defined in 4001.2 of this chapter: Annuity, Code, ERISA, PBGC, person, and plan administrator. In addition, for purposes of this subpart:

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