Is there any guidance about how soon after receiving a favorable determination letter on a plan termination that a defined contribution plan must make distributions? (It appears to me that it is currently 120 days for a DB plan in a standard termination, but I have not seen DC plan guidance).

Take a look at Rev. Rul. 89-87. As far as I know it applies equally to all plan terminations,so unless you have some unusual circumstances such as assets difficult to value or dispose of,or a participant who can't be located,I'd use one year from the date of termination as the final distribution date.

Thanks, sdolce. I have heard from 2 sources that the DC plan would have until 6 months after the determination letter if later than the one year from the plan termination date, but I have not been able to find the 6 months in any published guidance. Any ideas?