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GPO公布日期：2017-07-01

CFR法规编号：29 CFR 4044

原文标题：Allocation of assets in single-employer plans

最后比对日期：2018-07-11

Title 29--Labor CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION PART 4044--ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
	4044.1	Purpose and scope.
	4044.2	Definitions.
	4044.3	General rule.
	4044.4	Violations.
	4044.10	Manner of allocation.
	4044.11	Priority category 1 benefits.
	4044.12	Priority category 2 benefits.
	4044.13	Priority category 3 benefits.
	4044.14	Priority category 4 benefits.
	4044.15	Priority category 5 benefits.
	4044.16	Priority category 6 benefits.
	4044.17	Subclasses.
	4044.41	General valuation rules.
	4044.51	Benefits to be valued.
	4044.52	Valuation of benefits.
	4044.53	Mortality assumptions.
	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.
	4044.71	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 to Part 4044--Mortality Rate Tables.
	Appendix	Appendix B to Part 4044--Interest Rates Used To Value Benefits.
	Appendix	Appendix C to Part 4044--Loading Assumptions.
	Appendix	Appendix D to Part 4044--Tables Used To Determine Expected Retirement Age.

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