29 CFR Part 4044
PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
- PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
- Subtitle B—Regulations Relating to Labor › Chapter XL—Pension Benefit Guaranty Corporation › Subchapter E—Plan Terminations
- Subpart A—Allocation of Assets
- General Provisions
- § 4044.1 Purpose and scope.
- § 4044.2 Definitions.
- § 4044.3 General rule.
- § 4044.4 Violations.
- 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.
- Allocation of Residual Assets
- § 4044.30 [Reserved]
- Subpart B—Valuation of Benefits and Assets
- General Provisions
- § 4044.41 General valuation rules.
- Trusteed Plans
- § 4044.51 Benefits to be valued.
- § 4044.52 Valuation of benefits.
- § 4044.53 Mortality assumptions.
- § 4044.54 Interest assumptions.
- 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.
- 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.
- Appendix A to Part 4044 [Reserved]
- Appendix B to Part 4044—Interest Rates Used To Value Benefits
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