determination date
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 416Internal Revenue Code · Special rules for top-heavy plans · for purposes of this section