29 CFR 4044.41 - General valuation rules.

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§ 4044.41 General valuation rules.
(a) Valuation of benefits—
(1) Trusteed plans. The plan administrator of a plan that has been or will be placed into trusteeship by the PBGC shall value plan benefits in accordance with §§ 4044.51 through 4044.57.
(2) Non-trusteed plans. The plan administrator of a non-trusteed plan shall value plan benefits in accordance with §§ 4044.71 through 4044.75. If a plan is unable to satisfy all benefits assigned to priority categories 1 through 4 on the distribution date, the PBGC will place it into trusteeship and the plan administrator shall re-value the benefits in accordance with §§ 4044.51 through 4044.57.
(b) Valuation of assets. Plan assets shall be valued at their fair market value, based on the method of valuation that most accurately reflects such fair market value.
[61 FR 34059, July 1, 1996, as amended at 76 FR 34606, June 14, 2011]

Title 29 published on 2013-07-01

The following are only the Rules published in the Federal Register after the published date of Title 29.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-03-18; vol. 79 # 52 - Tuesday, March 18, 2014
    1. 79 FR 15009 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
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      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective April 1, 2014.
      29 CFR Parts 4022 and 4044

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United States Code

Title 29 published on 2013-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR 4044 after this date.

  • 2014-04-02; vol. 79 # 63 - Wednesday, April 2, 2014
    1. 79 FR 18483 - Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
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      PENSION BENEFIT GUARANTY CORPORATION
      Proposed rule.
      Comments must be submitted on or before June 2, 2014.
      29 CFR Parts 4001, 4022, and 4044