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.
Trusteed Plans
§ 4044.51 - Benefits to be valued.
§ 4044.52 - Valuation of benefits.
§ 4044.53 - Mortality assumptions.
§ 4044.54 - [Reserved]
General Provisions
§ 4044.41 - General valuation rules.
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