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Electronic Code of Federal Regulations

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e-CFR Data is current as of October 30, 2014

Title 29Subtitle BChapter XLSubchapter EPart 4044


TITLE 29—Labor

Subtitle B—REGULATIONS RELATING TO LABOR (CONTINUED)

CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION

SUBCHAPTER E—PLAN TERMINATIONS

PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS

rule

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]
rule

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
[Reserved]

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.

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
Appendix A to Part 4044—Mortality Rate Tables
Appendix
Appendix B to Part 4044—Interest Rates Used To Value Benefits
Appendix
Appendix C to Part 4044—Loading Assumptions
Appendix
Appendix D to Part 4044—Tables Used To Determine Expected Retirement Age


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