---
kind: "section"
citation: "29 C.F.R. § 4044.56"
title: "29"
number: "4044.56"
heading: "XRA when a participant need not retire to receive a benefit."
url: "https://uscodex.org/cfr/29/4044.56"
---

# §4044.56. XRA when a participant need not retire to receive a benefit.

- (a) **Applicability.** Except as provided in [§ 4044.57](/cfr/29/4044.57.md), the plan administrator shall determine the XRA under this section when plan provisions or established plan practice do not require a participant to retire from his or her job to begin receiving his or her early retirement benefit.
- (b) **Data needed.** The plan administrator shall determine for each participant—
  - (1) The participant's URA; and
  - (2) **The participant's earliest retirement age at valuation date.**
- (c) **Procedure.** Participants in this case are always assigned to the high retirement rate category and therefore the plan administrator shall use table II-C (Expected Retirement Ages for Individuals in the High Category) in [§ 4044.58](/cfr/29/4044.58.md) to determine the XRA. The plan administrator shall determine the XRA from table II-C by using the participant's URA and earliest retirement age at termination date.

## Notes

### Amendments

[61 FR 34059, July 1, 1996, as amended at 89 FR 48306, June 6, 2024]

### Authority

Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362.

### Source

Source: 61 FR 34059, July 1, 1996, unless otherwise noted.

### Amendments

[61 FR 34059, July 1, 1996, as amended at 89 FR 48306, June 6, 2024]