Valuation date

Valuation date means the last day of the plan year in which the plan terminates and the last day of each plan year thereafter.

Source

29 CFR § 4281.2

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Scoping language

The following terms are defined in 4001.2 of this chapter: annuity, employer, ERISA, fair market value, IRS, insurer, irrevocable commitment, mass withdrawal, multiemployer plan, nonforfeitable benefit, normal retirement age, PBGC, person, plan, plan administrator, and plan year. In addition, for purposes of this part:

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