DATE OF TERMINATION

DATE OF TERMINATION Sec. 4048. [1348] (a) For purposes of this title the termination date of a single-employer plan is— (1) in the case of a plan terminated in a standard termination in accordance with the provisions of section 4041(b), the termination date proposed in the notice provided under section 4041(a)(2), (2) in the case of a plan terminated in a distress termination in accordance with the provisions of section 4041(c), the date established by the plan administrator and agreed to by the corporation, (3) in the case of a plan terminated in accordance with the provisions of section 4042, the date established by the corporation and agreed to by the plan administrator, or (4) in the case of a plan terminated under section 4041(c) or 4042 in any case in which no agreement is reached between the plan administrator and the corporation (or the trustee), the date established by the court. (b) For purposes of this title, the date of termination of a multiemployer plan is— (1) in the case of a plan terminated in accordance with the provisions of section 4041A, the date determined under subsection (b) of that section; or (2) in the case of a plan terminated in accordance with the provisions of section 4042, the date agreed to between the plan administrator and the corporation (or the trustee appointed under section 4042(b)(2), if any), or, if no agreement is reached, the date established by the court.