Regulations last checked for updates: Jun 02, 2024

Title 29 - Labor last revised: May 28, 2024
§ 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]
authority: 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362
source: 61 FR 34059, July 1, 1996, unless otherwise noted.
cite as: 29 CFR 4044.71