29 CFR 4044.73 - Lump sums and other alternative forms of distribution in lieu of annuities.

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There are 5 Updates appearing in the Federal Register for 29 CFR 4044. View below or at eCFR (GPOAccess)
§ 4044.73 Lump sums and other alternative forms of distribution in lieu of annuities.
(a) Valuation.
(1) The value of the lump sum or other alternative form of distribution is the present value of the normal form of benefit provided by the plan payable at normal retirement age, determined as of the date of distribution using reasonable actuarial assumptions as to interest and mortality.
(2) If the participant dies before the date of distribution, but had elected a lump sum benefit, the present value shall be determined as if the participant were alive on the date of distribution.
(b) Actuarial assumptions. The plan administrator shall specify the actuarial assumptions used to determine the value calculated under paragraph (a) of this section when the plan administrator submits the benefit valuation data to the PBGC. The same actuarial assumptions shall be used for all such calculations. The PBGC reserves the right to review the actuarial assumptions used and to re-value the benefits determined by the plan administrator if the actuarial assumptions are found to be unreasonable.
[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.

  • 2014-06-13; vol. 79 # 114 - Friday, June 13, 2014
    1. 79 FR 33860 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective July 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.

  • 2014-06-13; vol. 79 # 114 - Friday, June 13, 2014
    1. 79 FR 33860 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective July 1, 2014.
      29 CFR Parts 4022 and 4044