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Code of Federal Regulations (Last Updated: July 5, 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 |
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Subpart B - Valuation of Benefits and Assets |
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Non-Trusteed Plans |
§ 4044.71 - Valuation of annuity benefits.
Latest version.
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§ 4044.71 Valuation of annuity benefits.
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.
[61 FR 34059, July 1, 1996, as amended at 76 FR 34606, June 14, 2011]