29 CFR 4044.57 - Special rule for facility closing.

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§ 4044.57 Special rule for facility closing.

(a) Applicability. The plan administrator shall determine the XRA under this section, rather than § 4044.55 or § 4044.56, when both the conditions set forth in paragraphs (a)(1) and (a)(2) of this section exist.

(1) The facility at which the participant is or was employed permanently closed within one year before the valuation date, or is in the process of being permanently closed on the valuation date.

(2) The participant left employment at the facility less than one year before the valuation date or was still employed at the facility on the valuation date.

(b) XRA. The XRA is equal to the earliest retirement age at valuation date.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code

Title 29 published on 2015-07-01

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

  • 2015-12-01; vol. 80 # 230 - Tuesday, December 1, 2015
    1. 80 FR 74986 - Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
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      Final rule.
      Effective January 1, 2016.
      29 CFR Part 4044