Valuation date.

(ii) Valuation date. If a plan's termination date is before the date that would otherwise have been the valuation date for a plan year, then the valuation date for the plan year must be changed so that it falls within the short plan year pursuant to 1.430(g)-1(b)(2)(i). See 1.430(g)-1(b)(2)(iv) for a rule providing automatic approval of changes in the valuation date that are required by section 430.


26 CFR § 1.430(a)-1

Scoping language

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