Title 29

PART 4044

Part 4044 - Allocation Of Assets In Single-employer Plans

PART 4044 - ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS Authority:29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362. Source:61 FR 34059, July 1, 1996, unless otherwise noted. Note:

Certain provisions of part 4044 have been superseded by legislative changes. For example, there are references to provisions formerly codified in 29 CFR part 2617, subpart C (and to the Notice of Sufficiency provided for thereunder) that no longer exist because of changes in the PBGC's plan termination regulations in response to the Single-Employer Pension Plan Amendments Act of 1986 and the Pension Protection Act of 1987. The PBGC intends to amend part 4044 at a later date to conform it to current statutory provisions.

29:9.1.5.17.14.1SUBPART A
Subpart A - Allocation of Assets
29:9.1.5.17.14.1.27SUBJGRP 27
   General Provisions
29:9.1.5.17.14.1.27.1SECTION 4044.1
   4044.1 Purpose and scope.
29:9.1.5.17.14.1.27.2SECTION 4044.2
   4044.2 Definitions.
29:9.1.5.17.14.1.27.3SECTION 4044.3
   4044.3 General rule.
29:9.1.5.17.14.1.27.4SECTION 4044.4
   4044.4 Violations.
29:9.1.5.17.14.1.28SUBJGRP 28
   Allocation of Assets To Benefit Categories
29:9.1.5.17.14.1.28.5SECTION 4044.10
   4044.10 Manner of allocation.
29:9.1.5.17.14.1.28.6SECTION 4044.11
   4044.11 Priority category 1 benefits.
29:9.1.5.17.14.1.28.7SECTION 4044.12
   4044.12 Priority category 2 benefits.
29:9.1.5.17.14.1.28.8SECTION 4044.13
   4044.13 Priority category 3 benefits.
29:9.1.5.17.14.1.28.9SECTION 4044.14
   4044.14 Priority category 4 benefits.
29:9.1.5.17.14.1.28.10SECTION 4044.15
   4044.15 Priority category 5 benefits.
29:9.1.5.17.14.1.28.11SECTION 4044.16
   4044.16 Priority category 6 benefits.
29:9.1.5.17.14.1.28.12SECTION 4044.17
   4044.17 Subclasses.
29:9.1.5.17.14.1.29SUBJGRP 29
   Allocation of Residual Assets
29:9.1.5.17.14.1.29.13SECTION 4044.30
   4044.30 [Reserved]
29:9.1.5.17.14.2SUBPART B
Subpart B - Valuation of Benefits and Assets
29:9.1.5.17.14.2.30SUBJGRP 30
   General Provisions
29:9.1.5.17.14.2.30.1SECTION 4044.41
   4044.41 General valuation rules.
29:9.1.5.17.14.2.31SUBJGRP 31
   Trusteed Plans
29:9.1.5.17.14.2.31.2SECTION 4044.51
   4044.51 Benefits to be valued.
29:9.1.5.17.14.2.31.3SECTION 4044.52
   4044.52 Valuation of benefits.
29:9.1.5.17.14.2.31.4SECTION 4044.53
   4044.53 Mortality assumptions.
29:9.1.5.17.14.2.31.5SECTION 4044.54
   4044.54 [Reserved]
29:9.1.5.17.14.2.32SUBJGRP 32
   Expected Retirement Age
29:9.1.5.17.14.2.32.6SECTION 4044.55
   4044.55 XRA when a participant must retire to receive a benefit.
29:9.1.5.17.14.2.32.7SECTION 4044.56
   4044.56 XRA when a participant need not retire to receive a benefit.
29:9.1.5.17.14.2.32.8SECTION 4044.57
   4044.57 Special rule for facility closing.
29:9.1.5.17.14.2.33SUBJGRP 33
   Non-Trusteed Plans
29:9.1.5.17.14.2.33.9SECTION 4044.71
   4044.71 Valuation of annuity benefits.
29:9.1.5.17.14.2.33.10SECTION 4044.72
   4044.72 Form of annuity to be valued.
29:9.1.5.17.14.2.33.11SECTION 4044.73
   4044.73 Lump sums and other alternative forms of distribution in lieu of annuities.
29:9.1.5.17.14.2.33.12SECTION 4044.74
   4044.74 Withdrawal of employee contributions.
29:9.1.5.17.14.2.33.13SECTION 4044.75
   4044.75 Other lump sum benefits.
29:9.1.5.17.14.2.34.14.9APPENDIX Appendix A
   Appendix A to Part 4044 - Mortality Rate Tables
29:9.1.5.17.14.2.34.14.10APPENDIX Appendix B
   Appendix B to Part 4044 - Interest Rates Used To Value Benefits
29:9.1.5.17.14.2.34.14.11APPENDIX Appendix C
   Appendix C to Part 4044 - Loading Assumptions
29:9.1.5.17.14.2.34.14.12APPENDIX Appendix D
   Appendix D to Part 4044 - Tables Used To Determine Expected Retirement Age