(a) A plan is effective on the date specified in the plan or on a date mutually agreed upon by the employer and the administrator, but no earlier than the date of approval of the plan by the administrator.

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Terms Used In Tennessee Code 50-7-906

(b)

(1) A plan expires at the end of the twelfth full calendar month after its effective date or on the date specified in the plan if the date is earlier, as long as the plan is not previously revoked by the administrator.
(2) If a plan is revoked by the administrator, then the plan terminates on the date specified in the administrator’s written order of revocation.