29 C.F.R. § 4281.11 Valuation dates.
Title 29 - Labor
(a) Annual valuations of mass-withdrawal-terminated plans. The valuation dates for the annual valuation required under section 4281(b) of ERISA shall be the last day of the plan year in which the plan terminates and the last day of each plan year thereafter. (b) Valuations related to mass withdrawal reallocation liability. The valuation date for determining the value of unfunded vested benefits (for purposes of allocation) under section 4219(c)(1)(D) of ERISA shall be— (1) If the plan terminates by mass withdrawal, the last day of the plan year in which the plan terminates; or (2) If substantially all the employers withdraw from the plan pursuant to an agreement or arrangement to withdraw from the plan, the last day of the plan year as of which substantially all employers have withdrawn from the plan pursuant to the agreement or arrangement.
Title 29: Labor
PART 4281—DUTIES OF PLAN SPONSOR FOLLOWING MASS WITHDRAWAL
Subpart B—Valuation of Plan Benefits and Plan Assets
§ 4281.11 Valuation dates.
