A Practice Note discussing the requirements for terminating a single-employer defined benefit plan under the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) and accompanying regulations, including standard, distress, and involuntary terminations. This Note provides an overview of reasons for plan termination, the roles of the Pension Benefit Guaranty Corporation (PBGC) and the Internal Revenue Service (IRS), the various types of plan terminations, and the process of terminating a plan.