29 CFR Part 4044 - ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
- Subpart A - Allocation of Assets (§§ 4044.1 - 4044.30)
- Subpart B - Valuation of Benefits and Assets (§§ 4044.41 - 4044.75)
- Appendix A to Part 4044 - Mortality Rate Tables
- Appendix B to Part 4044 - Interest Rates Used To Value Benefits
- Appendix C to Part 4044 - Loading Assumptions
- Appendix D to Part 4044 - Tables Used To Determine Expected Retirement Age
Certain provisions of part 4044 have been superseded by legislative changes. For example, there are references to provisions formerly codified in 29 CFR part 2617, subpart C (and to the Notice of Sufficiency provided for thereunder) that no longer exist because of changes in the PBGC's plan termination regulations in response to the Single-Employer Pension Plan Amendments Act of 1986 and the Pension Protection Act of 1987. The PBGC intends to amend part 4044 at a later date to conform it to current statutory provisions.