29 CFR §4022.101

1. (a)In general. These rules (§§ 4022.101 through 4022.104) apply only if you die—
   1. (1)Required payments for future periods. Without having received all required payments for future periods under a form of annuity promising that, regardless of a participant's death, there will be annuity payments for a certain period of time (e.g., a certain-and-continuous annuity) or until a certain amount is paid (e.g., a cash-refund annuity or installment-refund annuity);
   2. (2)No surviving beneficiary. Without a surviving beneficiary designated to receive the payments described in paragraph (a)(1) of this section; and
   3. (3)Time of death.
      1. (i)On or after the date we take over your plan (as trustee); or
      2. (ii)Before the date we take over your plan, to the extent that, by that date, the plan administrator has not paid any required payments for future periods.
2. (b)Effect of plan or will. These rules apply even if there is a contrary provision in a plan or will.
3. (c)Payments owed at time of death. See §§ 4022.91 through 4022.95 for rules that apply to benefits we may owe you at the time of your death, such as a correction for monthly underpayments.