Title 29

PART 4044 SUBPART B

Subpart B - Valuation of Benefits and Assets

• 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362.
• 61 FR 34059, July 1, 1996, unless otherwise noted.

29:9.1.5.17.14.2.30	SUBJGRP 30	General Provisions
29:9.1.5.17.14.2.30.1	SECTION 4044.41	4044.41 General valuation rules.
29:9.1.5.17.14.2.31	SUBJGRP 31	Trusteed Plans
29:9.1.5.17.14.2.31.2	SECTION 4044.51	4044.51 Benefits to be valued.
29:9.1.5.17.14.2.31.3	SECTION 4044.52	4044.52 Valuation of benefits.
29:9.1.5.17.14.2.31.4	SECTION 4044.53	4044.53 Mortality assumptions.
29:9.1.5.17.14.2.31.5	SECTION 4044.54	4044.54 [Reserved]
29:9.1.5.17.14.2.32	SUBJGRP 32	Expected Retirement Age
29:9.1.5.17.14.2.32.6	SECTION 4044.55	4044.55 XRA when a participant must retire to receive a benefit.
29:9.1.5.17.14.2.32.7	SECTION 4044.56	4044.56 XRA when a participant need not retire to receive a benefit.
29:9.1.5.17.14.2.32.8	SECTION 4044.57	4044.57 Special rule for facility closing.
29:9.1.5.17.14.2.33	SUBJGRP 33	Non-Trusteed Plans
29:9.1.5.17.14.2.33.9	SECTION 4044.71	4044.71 Valuation of annuity benefits.
29:9.1.5.17.14.2.33.10	SECTION 4044.72	4044.72 Form of annuity to be valued.
29:9.1.5.17.14.2.33.11	SECTION 4044.73	4044.73 Lump sums and other alternative forms of distribution in lieu of annuities.
29:9.1.5.17.14.2.33.12	SECTION 4044.74	4044.74 Withdrawal of employee contributions.
29:9.1.5.17.14.2.33.13	SECTION 4044.75	4044.75 Other lump sum benefits.
29:9.1.5.17.14.2.34.14.9	APPENDIX Appendix A	Appendix A to Part 4044 - Mortality Rate Tables
29:9.1.5.17.14.2.34.14.10	APPENDIX Appendix B	Appendix B to Part 4044 - Interest Rates Used To Value Benefits
29:9.1.5.17.14.2.34.14.11	APPENDIX Appendix C	Appendix C to Part 4044 - Loading Assumptions
29:9.1.5.17.14.2.34.14.12	APPENDIX Appendix D	Appendix D to Part 4044 - Tables Used To Determine Expected Retirement Age

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