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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 29—Labor
  4. Subtitle B—Regulations Relating to Labor
  5. CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION
  6. SUBCHAPTER E—PLAN TERMINATIONS
  7. PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
  8. Subpart B—Valuation of Benefits and Assets

29 CFR Part 4044 - Subpart B - Valuation of Benefits and Assets

  • CFR
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  1. General Provisions (§ 4044.41)
    1. § 4044.41 General valuation rules.
  2. Trusteed Plans (§§ 4044.51 - 4044.54)
    1. § 4044.51 Benefits to be valued.
    2. § 4044.52 Valuation of benefits.
    3. § 4044.53 Mortality assumptions.
    4. § 4044.54 Interest assumptions.
  3. Expected Retirement Age (§§ 4044.55 - 4044.58)
    1. § 4044.55 XRA when a participant must retire to receive a benefit.
    2. § 4044.56 XRA when a participant need not retire to receive a benefit.
    3. § 4044.57 Special rule for facility closing.
    4. § 4044.58 Tables used to determine expected retirement age.
  4. Non-Trusteed Plans (§§ 4044.71 - 4044.75)
    1. § 4044.71 Valuation of annuity benefits.
    2. § 4044.72 Form of annuity to be valued.
    3. § 4044.73 Lump sums and other alternative forms of distribution in lieu of annuities.
    4. § 4044.74 Withdrawal of employee contributions.
    5. § 4044.75 Other lump sum benefits.
  5. Appendix A to Part 4044 [Reserved]
  6. Appendix B to Part 4044—Interest Rates Used To Value Benefits

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