§4044.71. Valuation of annuity benefits.
29 C.F.R. § 4044.71
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.
Notes, amendments, and revision history
Amendments
[61 FR 34059, July 1, 1996, as amended at 76 FR 34606, June 14, 2011]
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 76 FR 34606, June 14, 2011]