U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 29Chapter XLPart 4044Subpart B - Subpart B—Valuation of Benefits and Assets

GENERAL PROVISIONS
§ 4044.41 - General valuation rules.

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

EXPECTED RETIREMENT AGE
§ 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.

NON-TRUSTEED PLANS
§ 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.
Appendix Appendix A - Appendix A to Part 4044 [Reserved]
Appendix Appendix B - Appendix B to Part 4044—Interest Rates Used To Value Benefits
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