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	Ben's Guide to U.S. Government

e-CFR Data is current as of February 4, 2010

TITLE 29--Labor

Subtitle B--REGULATIONS RELATING TO LABOR

CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION

SUBCHAPTER E--PLAN TERMINATIONS

PART 4044--ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS

Subpart A--ALLOCATION OF ASSETS

Purpose and scope.

Definitions.

General rule.

Violations.

Manner of allocation.

Priority category 1 benefits.

Priority category 2 benefits.

Priority category 3 benefits.

Priority category 4 benefits.

Priority category 5 benefits.

Priority category 6 benefits.

Subclasses.

§4044.30

[Reserved]

Subpart B--VALUATION OF BENEFITS AND ASSETS

General valuation rules.

Benefits to be valued.

Valuation of benefits.

Mortality assumptions.

§4044.54

[Reserved]

XRA when a participant must retire to receive a benefit.

XRA when a participant need not retire to receive a benefit.

Special rule for facility closing.

Valuation of annuity benefits.

Form of annuity to be valued.

Lump sums and other alternative forms of distribution in lieu of annuities.

Withdrawal of employee contributions.

Other lump sum benefits.

Appendix A to Part 4044 --Mortality Rate Tables

Appendix B to Part 4044 --Interest Rates Used To Value Benefits

Appendix C to Part 4044 --Loading Assumptions

Appendix D to Part 4044 --Tables Used To Determine Expected Retirement Age