---
kind: "section"
citation: "29 C.F.R. § 4044.71"
title: "29"
number: "4044.71"
heading: "Valuation of annuity benefits."
url: "https://uscodex.org/cfr/29/4044.71"
---

# §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.


## Notes

### 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]