how long after termination before plan must be paid out

[Scuba 401]

I recall hearing somewhere that there was a time period in which a plan (DC) had to be paid out after the termination date. does anyone know or have a cite?

[12AX7]

I would look at Revenue Ruling 89-87:

Whether a distribution is made as soon as administratively feasible is to be determined under all the facts and circumstances of the given case but, generally, a distribution which is not completed within one year following the date of plan termination specified by the employer will be presumed not to have been made as soon as administratively feasible. A plan under which all assets are not distributed as soon as administratively feasible is an ongoing plan and must meet the requirements of section 401(a) of the Code, in order to continue its qualified status. Such a plan remains subject to the minimum funding requirements of section 412, where applicable. Also, in any year in which the trust assets have not been distributed, the plan is subject to the information reporting requirements of sections 6057 and 6058 and, in the case of a defined benefit plan, the actuarial reporting requirements of section 6059.

I'm not aware of any updated guidance.

[thepensionmaven]

I believe the IRS gives 12 months from the date of termination.