1. Regulations
  2. title 29
  3. chapter XL
  4. part 4044
  5. subpart B
  6. subjgrp 24
  7. § 4044.71

View all text of Subjgrp 24 [§ 4044.71 - § 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