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The value of a benefit which is to be paid as an annuity is the cost of purchasing the annuity on the date of distribution from an insurer.
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.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 1301 - Definitions
§ 1302 - Pension Benefit Guaranty Corporation
§ 1341 - Termination of single-employer plans
§ 1344 - Allocation of assets
§ 1362 - Liability for termination of single-employer plans under a distress termination or a termination by corporation