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Regulations last checked for updates: Jun 14, 2025
Title 29 - Labor last revised: Apr 30, 2025
All Titles
Title 29
Chapter XL
Part 4044
Subpart B - 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 Appendix A - Appendix A to Part 4044 [Reserved]
Appendix Appendix B - Appendix B to Part 4044—Interest Rates Used To Value Benefits
authority:
29 U.S.C. 1301
(a), 1302(b)(3), 1341, 1344, 1362
source:
61 FR 34059, July 1, 1996, unless otherwise noted.
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