Regulations last checked for updates: Nov 25, 2024

Title 29 - Labor last revised: Oct 31, 2024
All TitlesTitle 29Chapter XLPart 4044Subpart B - Subpart B—Valuation of Benefits and Assets
View all text of Subpart B [§ 4044.41 - § 4044.75]
§ 4044.71 - Valuation of annuity benefits.

The value of a benefit which is to be paid as an annuity is the cost of purchasing the annuity on the date of distribution from an insurer.

[61 FR 34059, July 1, 1996, as amended at 76 FR 34606, June 14, 2011]
authority: 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362
source: 61 FR 34059, July 1, 1996, unless otherwise noted.
cite as: 29 CFR 4044.71
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