US Code

Public Law 119-73 (01/23/2026)

29 U.S.C. § 1348

Termination date

(a)
For purposes of this subchapter the termination date of a single-employer plan is—
(1)
section 1341(b) of this titlesection 1341(a)(2) of this title in the case of a plan terminated in a standard termination in accordance with the provisions of , the termination date proposed in the notice provided under ,
(2)
section 1341(c) of this title in the case of a plan terminated in a distress termination in accordance with the provisions of , the date established by the plan administrator and agreed to by the corporation,
(3)
section 1342 of this title in the case of a plan terminated in accordance with the provisions of , the date established by the corporation and agreed to by the plan administrator, or
(4)
in the case of a plan terminated under section 1341(c) or 1342 of this title 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 subchapter, the date of termination of a multiemployer plan is—
(1)
section 1341a of this title in the case of a plan terminated in accordance with the provisions of , the date determined under subsection (b) of that section; or
(2)
section 1342 of this titlesection 1342(b)(2) of this title in the case of a plan terminated in accordance with the provisions of , the date agreed to between the plan administrator and the corporation (or the trustee appointed under , if any), or, if no agreement is reached, the date established by the court.

Pub. L. 93–406, title IV, § 404888 Stat. 1028Pub. L. 96–364, title IV, § 402(a)(8)94 Stat. 1299Pub. L. 99–272, title XI, § 11016(a)(4)100 Stat. 268(, , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 99–2721986—Subsec. (a). in provisions preceding par. (1) substituted “termination date” for “date of termination”, redesignated pars. (1) to (3) as (2) to (4), respectively, added par. (1), in par. (2), as so redesignated, inserted “in a distress termination” after “terminated” and substituted “section 1341(c)” for “section 1341”, and in par. (4), as so redesignated, substituted “under section 1341(c) or 1342 of this title” for “in accordance with the provisions of either section”.

Pub. L. 96–364, § 402(a)(8)(A)1980—Subsec. (a). , (B), designated existing provisions as subsec. (a), and inserted applicability to a single-employer plan.

Pub. L. 96–364, § 402(a)(8)(C)Subsec. (b). , added subsec. (b).

Statutory Notes and Related Subsidiaries

Effective Date of 1986 Amendment

Pub. L. 99–272section 11019 of Pub. L. 99–272section 1341 of this titleAmendment by effective , with certain exceptions, see , set out as a note under .

Effective Date of 1980 Amendment

Pub. L. 96–364section 1461(e) of this titleAmendment by effective , except as specifically provided, see .