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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 29 - Labor |
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Subtitle B - Regulations Relating to Labor |
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Chapter XL - Pension Benefit Guaranty Corporation |
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SubChapter E - Plan Terminations |
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Part 4044 - Allocation of Assets in Single-Employer Plans |
| Subpart A - Allocation of Assets |
| General Provisions |
| § 4044.1 - Purpose and scope. |
| § 4044.2 - Definitions. |
| § 4044.3 - General rule. |
| § 4044.4 - Violations. |
| Allocation of Residual Assets |
| § 4044.30 - [Reserved] |
| Allocation of Assets to Benefit Categories |
| § 4044.10 - Manner of allocation. |
| § 4044.11 - Priority category 1 benefits. |
| § 4044.12 - Priority category 2 benefits. |
| § 4044.13 - Priority category 3 benefits. |
| § 4044.14 - Priority category 4 benefits. |
| § 4044.15 - Priority category 5 benefits. |
| § 4044.16 - Priority category 6 benefits. |
| § 4044.17 - Subclasses. |
| Subpart B - Valuation of Benefits and Assets |
| Non-Trusteed Plans |
| § 4044.71 - Valuation of annuity benefits. |
| § 4044.72 - Form of annuity to be valued. |
| § 4044.73 - Lump sums and other alternative forms of distribution in lieu of annuities. |
| § 4044.74 - Withdrawal of employee contributions. |
| § 4044.75 - Other lump sum benefits. |
| Expected Retirement Age |
| § 4044.55 - XRA when a participant must retire to receive a benefit. |
| § 4044.56 - XRA when a participant need not retire to receive a benefit. |
| § 4044.57 - Special rule for facility closing. |
| § 4044.58 - Tables used to determine expected retirement age. |
| Trusteed Plans |
| § 4044.51 - Benefits to be valued. |
| § 4044.52 - Valuation of benefits. |
| § 4044.53 - Mortality assumptions. |
| § 4044.54 - Interest assumptions. |
| General Provisions |
| § 4044.41 - General valuation rules. |
| Appendix A to Part 4044 - [Reserved] |
| 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 |