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.
29 CFR § 4050.302
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: