determination date

(C)The term “determination date” means, with respect to any plan year— (i)the last day of the preceding plan year, or (ii)in the case of the first plan year of any plan, the last day of such plan year. (D)To the extent provided in regulations, this section shall be applied on the basis of any year specified in such regulations in lieu of plan years. (E)If any individual has not performed services for the employer maintaining the plan at any time during the 1-year period ending on the determination date, any accrued benefit for such individual (and the account of such individual) shall not be taken into account. (F)The accrued benefit of any employee (other than a key employee) shall be determined— (i)under the method which is used for accrual purposes for all plans of the employer, or (ii)if there is no method described in clause (i), as if such benefit accrued not more rapidly than the slowest accrual rate permitted under section 411(b)(1)(C).

Source

26 USC § 416(g)(4)(C)


Scoping language

For purposes of this section
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