Valuation date

Valuation date means, with respect to a plan for a plan year, the valuation date as determined under ERISA section 303(2) and Code section 430(g)(2).


29 CFR § 4010.2

Scoping language

The following terms are defined in 4001.2 of this chapter: benefit liabilities, Code, contributing sponsor, controlled group, earliest retirement age at valuation date, ERISA, expected retirement age (XRA), fair market value, IRS, PBGC, person, plan, plan year, unreduced retirement age (URA), ultimate parent, and U.S. entity.

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