Part 4044 — Allocation of Assets in Single-Employer Plans
Subpart A — Allocation of Assets
- § 4044.1— Purpose and scope.
- § 4044.2— Definitions.
- § 4044.3— General rule.
- § 4044.4— Violations.
- § 4044.10— Manner of allocation.
- § 4044.11— Priority category 1 benefits.
- § 4044.12— Priority category 2 benefits.
- § 4044.13— Priority category 3 benefits.
- § 4044.14— Priority category 4 benefits.
- § 4044.15— Priority category 5 benefits.
- § 4044.16— Priority category 6 benefits.
- § 4044.17— Subclasses.
Subpart B — Valuation of Benefits and Assets
- § 4044.41— General valuation rules.
- § 4044.51— Benefits to be valued.
- § 4044.52— Valuation of benefits.
- § 4044.53— Mortality assumptions.
- § 4044.54— Interest assumptions.
- § 4044.55— XRA when a participant must retire to receive a benefit.
- § 4044.56— XRA when a participant need not retire to receive a benefit.
- § 4044.57— Special rule for facility closing.
- § 4044.58— Tables used to determine expected retirement age.
- § 4044.71— Valuation of annuity benefits.
- § 4044.72— Form of annuity to be valued.
- § 4044.73— Lump sums and other alternative forms of distribution in lieu of annuities.
- § 4044.74— Withdrawal of employee contributions.
- § 4044.75— Other lump sum benefits.