Subpart B. Subpart B—Valuation of Benefits and Assets

• General Provisions

  • SECTION § 4044.41 - General valuation rules.

• Trusteed Plans

  • SECTION § 4044.51 - Benefits to be valued.
  • SECTION § 4044.52 - Valuation of benefits.
  • SECTION § 4044.53 - Mortality assumptions.
  • SECTION § 4044.54 - Interest assumptions.

• Expected Retirement Age

  • SECTION § 4044.55 - XRA when a participant must retire to receive a benefit.
  • SECTION § 4044.56 - XRA when a participant need not retire to receive a benefit.
  • SECTION § 4044.57 - Special rule for facility closing.
  • SECTION § 4044.58 - Tables used to determine expected retirement age.

• Non-Trusteed Plans

  • SECTION § 4044.71 - Valuation of annuity benefits.
  • SECTION § 4044.72 - Form of annuity to be valued.
  • SECTION § 4044.73 - Lump sums and other alternative forms of distribution in lieu of annuities.
  • SECTION § 4044.74 - Withdrawal of employee contributions.
  • SECTION § 4044.75 - Other lump sum benefits.

• APPENDIX

  • Appendix A to Part 4044 [Reserved]
  • Appendix B to Part 4044—Interest Rates Used To Value Benefits