Brief Case
Pension Resource

ERISA § 4044 (29 U.S.C. § 1344)

Allocation of assets
USC 1994 ed., current through 1995-01-04 · superseded Jan 3, 2007 · last amended by Pub. L. 101-508
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(a) Order of priority of participants and beneficiaries In the case of the termination of a single-employer plan, the plan administrator shall allocate the assets of the plan (available to provide benefits) among the participants and beneficiaries of the plan in the following order:
(1) First, to that portion of each individual's accrued benefit which is derived from the participant's contributions to the plan which were not mandatory contributions.
(2) Second, to that portion of each individual's accrued benefit which is derived from the participant's mandatory contributions.
(3) Third, in the case of benefits payable as an annuity—
(A) in the case of the benefit of a participant or beneficiary which was in pay status as of the beginning of the 3-year period ending on the termination date of the plan, to each such benefit, based on the provisions of the plan (as in effect during the 5-year period ending on such date) under which such benefit would be the least,
(B) in the case of a participant's or beneficiary's benefit (other than a benefit described in subparagraph (A)) which would have been in pay status as of the beginning of such 3-year period if the participant had retired prior to the beginning of the 3-year period and if his benefits had commenced (in the normal form of annuity under the plan) as of the beginning of such period, to each such benefit based on the provisions of the plan (as in effect during the 5-year period ending on such date) under which such benefit would be the least.
For purposes of subparagraph (A), the lowest benefit in pay status during a 3-year period shall be considered the benefit in pay status for such period.
(4) Fourth—
(A) to all other benefits (if any) of individuals under the plan guaranteed under this subchapter (determined without regard to section 1322b(a) of this title), and
(B) to the additional benefits (if any) which would be determined under subparagraph (A) if section 1322(b)(5) of this title did not apply.
For purposes of this paragraph, section 1321 of this title shall be applied without regard to subsection (c) thereof.
(5) Fifth, to all other nonforfeitable benefits under the plan.
(6) Sixth, to all other benefits under the plan.
(b) Adjustment of allocations; reallocations; mandatory contributions; establishment of subclasses and categories For purposes of subsection (a) of this section—
(1) The amount allocated under any paragraph of subsection (a) of this section with respect to any benefit shall be properly adjusted for any allocation of assets with respect to that benefit under a prior paragraph of subsection (a) of this section.
(2) If the assets available for allocation under any paragraph of subsection (a) of this section (other than paragraphs (5) and (6)) are insufficient to satisfy in full the benefits of all individuals which are described in that paragraph, the assets shall be allocated pro rata among such individuals on the basis of the present value (as of the termination date) of their respective benefits described in that paragraph.
(3) This paragraph applies if the assets available for allocation under paragraph (5) of subsection (a) of this section are not sufficient to satisfy in full the benefits of individuals described in that paragraph.
(A) If this paragraph applies, except as provided in subparagraph (B), the assets shall be allocated to the benefits of individuals described in such paragraph (5) on the basis of the benefits of individuals which would have been described in such paragraph (5) under the plan as in effect at the beginning of the 5-year period ending on the date of plan termination.
(B) If the assets available for allocation under subparagraph (A) are sufficient to satisfy in full the benefits described in such subparagraph (without regard to this subparagraph), then for purposes of subparagraph (A), benefits of individuals described in such subparagraph shall be determined on the basis of the plan as amended by the most recent plan amendment effective during such 5-year period under which the assets available for allocation are sufficient to satisfy in full the benefits of individuals described in subparagraph (A) and any assets remaining to be allocated under such subparagraph shall be allocated under subparagraph (A) on the basis of the plan as amended by the next succeeding plan amendment effective during such period.
(4) If the Secretary of the Treasury determines that the allocation made pursuant to this section (without regard to this paragraph) results in discrimination prohibited by section 401(a)(4) of title 26 then, if required to prevent the disqualification of the plan (or any trust under the plan) under section 401(a) or 403(a) of title 26, the assets allocated under subsections (a)(4)(B), (a)(5), and (a)(6) of this section shall be reallocated to the extent necessary to avoid such discrimination.
(5) The term “mandatory contributions” means amounts contributed to the plan by a participant which are required as a condition of employment, as a condition of participation in such plan, or as a condition of obtaining benefits under the plan attributable to employer contributions. For this purpose, the total amount of mandatory contributions of a participant is the amount of such contributions reduced (but not below zero) by the sum of the amounts paid or distributed to him under the plan before its termination.
(6) A plan may establish subclasses and categories within the classes described in paragraphs (1) through (6) of subsection (a) of this section in accordance with regulations prescribed by the corporation.
(c) Increase or decrease in value of assets Any increase or decrease in the value of the assets of a single-employer plan occurring during the period beginning on the later of (1) the date a trustee is appointed under section 1342(b) of this title or (2) the date on which the plan is terminated is to be allocated between the plan and the corporation in the manner determined by the court (in the case of a court-appointed trustee) or as agreed upon by the corporation and the plan administrator in any other case. Any increase or decrease in the value of the assets of a single-employer plan occurring after the date on which the plan is terminated shall be credited to, or suffered by, the corporation.
(d) Distribution of residual assets; restrictions on reversions pursuant to recently amended plans; assets attributable to employee contributions; calculation of remaining assets
(1) Subject to paragraph (3), any residual assets of a single-employer plan may be distributed to the employer if—
(A) all liabilities of the plan to participants and their beneficiaries have been satisfied,
(B) the distribution does not contravene any provision of law, and
(C) the plan provides for such a distribution in these circumstances.
(2)
(A) In determining the extent to which a plan provides for the distribution of plan assets to the employer for purposes of paragraph (1)(C), any such provision, and any amendment increasing the amount which may be distributed to the employer, shall not be treated as effective before the end of the fifth calendar year following the date of the adoption of such provision or amendment.
(B) A distribution to the employer from a plan shall not be treated as failing to satisfy the requirements of this paragraph if the plan has been in effect for fewer than 5 years and the plan has provided for such a distribution since the effective date of the plan.
(C) Except as otherwise provided in regulations of the Secretary of the Treasury, in any case in which a transaction described in section 1058 of this title occurs, subparagraph (A) shall continue to apply separately with respect to the amount of any assets transferred in such transaction.
(D) For purposes of this subsection, the term “employer” includes any member of the controlled group of which the employer is a member. For purposes of the preceding sentence, the term “controlled group” means any group treated as a single employer under subsection (b), (c), (m) or (o) of section 414 of title 26.
(3)
(A) Before any distribution from a plan pursuant to paragraph (1), if any assets of the plan attributable to employee contributions remain after satisfaction of all liabilities described in subsection (a) of this section, such remaining assets shall be equitably distributed to the participants who made such contributions or their beneficiaries (including alternate payees, within the meaning of section 1056(d)(3)(K) of this title).
(B) For purposes of subparagraph (A), the portion of the remaining assets which are attributable to employee contributions shall be an amount equal to the product derived by multiplying—
(i) the market value of the total remaining assets, by
(ii) a fraction—
(I) the numerator of which is the present value of all portions of the accrued benefits with respect to participants which are derived from participants’ mandatory contributions (referred to in subsection (a)(2) of this section), and
(II) the denominator of which is the present value of all benefits with respect to which assets are allocated under paragraphs (2) through (6) of subsection (a) of this section.
(C) For purposes of this paragraph, each person who is, as of the termination date—
(i) a participant under the plan, or
(ii) an individual who has received, during the 3-year period ending with the termination date, a distribution from the plan of such individual's entire nonforfeitable benefit in the form of a single sum distribution in accordance with section 1053(e) of this title or in the form of irrevocable commitments purchased by the plan from an insurer to provide such nonforfeitable benefit,
shall be treated as a participant with respect to the termination, if all or part of the nonforfeitable benefit with respect to such person is or was attributable to participants’ mandatory contributions (referred to in subsection (a)(2) of this section).
(4) Nothing in this subsection shall be construed to limit the requirements of section 4980(d) of title 26 (as in effect immediately after the enactment of the Omnibus Budget Reconciliation Act of 1990) or section 1104(d) of this title with respect to any distribution of residual assets of a single-employer plan to the employer.
Source credit, amendments & notes

(Pub. L. 93–406, title IV, §4044, Sept. 2, 1974, 88 Stat. 1025; Pub. L. 96–364, title IV, §402(a)(7), Sept. 26, 1980, 94 Stat. 1299; Pub. L. 99–272, title XI, §11016(c)(12), (13), Apr. 7, 1986, 100 Stat. 274; Pub. L. 100–203, title IX, §9311(a)(1), (b), (c), Dec. 22, 1987, 101 Stat. 1330–359, 1330–360; Pub. L. 101–239, title VII, §§7881(e)(3), 7891(a)(1), 7894(g)(2), Dec. 19, 1989, 103 Stat. 2440, 2445, 2451; Pub. L. 101–508, title XII, §12002(b)(2)(B), Nov. 5, 1990, 104 Stat. 1388–566.)

References in Text

The enactment of the Omnibus Budget Reconciliation Act of 1990, referred to in subsec. (d)(4), is the enactment of Pub. L. 101–508, which was approved Nov. 5, 1990.

Amendments

1990—Subsec. (d)(4). Pub. L. 101–508 added par. (4).

1989—Subsec. (a)(1). Pub. L. 101–239, §7894(g)(2), substituted “accrued” for “accured”.

Subsec. (b)(4). Pub. L. 101–239, §7891(a)(1), substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

Subsec. (d)(3). Pub. L. 101–239, §7881(e)(3), made technical correction to directory language of Pub. L. 100–203, §9311(b)(2), see 1987 Amendment note below.

1987—Subsec. (b)(4). Pub. L. 100–203, §9311(c), struck out reference to section 405(a) of title 26.

Subsec. (d)(1). Pub. L. 100–203, §9311(b)(1), substituted “Subject to paragraph (3), any” for “Any”.

Subsec. (d)(2). Pub. L. 100–203, §9311(a)(1)(B), added par. (2). Former par. (2) redesignated (3).

Subsec. (d)(3). Pub. L. 100–203, §9311(b)(2), as amended by Pub. L. 101–239, §7881(e)(3), added par. (3), and struck out former par. (3) which read as follows: “Notwithstanding the provisions of paragraph (1), if any assets of the plan attributable to employee contributions, remain after all liabilities of the plan to participants and their beneficiaries have been satisfied, such assets shall be equitably distributed to the employees who made such contributions (or their beneficiaries) in accordance with their rate of contributions.”

Pub. L. 100–203, §9311(a)(1)(A), redesignated former par. (2) as (3).

1986—Subsec. (a). Pub. L. 99–272, §11016(c)(12), in provision preceding par. (1) struck out “defined benefit” after “single-employer”.

Subsec. (a)(4)(A). Pub. L. 99–272, §11016(c)(13)(A), substituted “section 1322b(a)” for “section 1322(b)(5)”.

Subsec. (a)(4)(B). Pub. L. 99–272, §11016(c)(13)(B), substituted “section 1322(b)(5)” for “section 1322(b)(6)”.

1980—Subsec. (a). Pub. L. 96–364, §402(a)(7)(A), inserted “single-employer” before “defined benefit”.

Subsec. (c). Pub. L. 96–364, §402(a)(7)(B), inserted “single-employer” before “plan occurring” wherever appearing.

Subsec. (d)(1). Pub. L. 96–364, §402(a)(7)(C), inserted “single-employer” after “assets of a”.

Effective Date of 1990 Amendment

Amendment by Pub. L. 101–508 applicable to reversions occurring after Sept. 30, 1990, but not applicable to any reversion after Sept. 30, 1990, if (1) in the case of plans subject to subchapter III of this chapter, notice of intent to terminate under such subchapter was provided to participants (or if no participants, to Pension Benefit Guaranty Corporation) before Oct. 1, 1990, (2) in the case of plans subject to subchapter I of this chapter (and not subchapter III), notice of intent to reduce future accruals under section 1054(h) of this title was provided to participants in connection with termination before Oct. 1, 1990, (3) in the case of plans not subject to subchapter I or III of this chapter, a request for a determination letter with respect to termination was filed with Secretary of the Treasury or Secretary's delegate before Oct. 1, 1990, or (4) in the case of plans not subject to subchapter I or III of this chapter and having only one participant, a resolution terminating the plan was adopted by employer before Oct. 1, 1990, see section 12003 of Pub. L. 101–508, set out as a note under section 4980 of Title 26, Internal Revenue Code.

Effective Date of 1989 Amendment

Amendment by section 7881(e)(3) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Pension Protection Act, Pub. L. 100–203, §§9302–9346, to which such amendment relates, see section 7882 of Pub. L. 101–239, set out as a note under section 401 of Title 26, Internal Revenue Code.

Amendment by section 7891(a)(1) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.

Amendment by section 7894(g)(2) of Pub. L. 101–239 effective, except as otherwise provided, as if originally included in the provision of the Employee Retirement Income Security Act of 1974, Pub. L. 93–406, to which such amendment relates, see section 7894(i) of Pub. L. 101–239, set out as a note under section 1002 of this title.

Effective Date of 1987 Amendment

Section 9311(d) of Pub. L. 100–203, as amended by Pub. L. 101–239, title VII, §7881(e)(2), Dec. 19, 1989, 103 Stat. 2439, provided that: “The amendments made by this section [amending this section] shall apply with respect to—

“(1) plan terminations under section 4041 of ERISA [29 U.S.C. 1341] with respect to which notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 17, 1987, and

“(2) plan terminations with respect to which proceedings are instituted by the Pension Benefit Guaranty Corporation under section 4042 of ERISA [29 U.S.C. 1342] after December 17, 1987.

Except as provided in subsection (a)(2) [set out below], the amendments made by subsection (a) [amending this section] shall apply to any provision of the plan or plan amendment adopted after December 17, 1987.”

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as a note under section 1341 of this title.

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.

Transitional Rule Relating to Restrictions on Employer Reversions Upon Plan Termination Pursuant to Recently Amended Plans

Section 9311(a)(2) of Pub. L. 100–203, as amended by Pub. L. 101–239, title VII, §7881(e)(1), (4), Dec. 19, 1989, 103 Stat. 2439, 2440, provided that: “The amendments made by paragraph (1) [amending this section] shall apply, in the case of plans which, as of December 17, 1987, have no provision relating to the distribution of residual plan assets upon termination, only with respect to plan amendments providing for the distribution of plan assets to the employer which are adopted after December 17, 1988.”

Special Temporary Rule for Termination of Single-Employer Plan

For special temporary rule relating to requirements to be met before the final distribution of assets in the case of the termination of certain single-employer plans with respect to which the amount payable to the employer pursuant to subsec. (d) of this section exceeds $1,000,000, see section 11008(d) of Pub. L. 99–272, set out as a note under section 1341 of this title.

ERISA § 4044 (29 U.S.C. § 1344) — Allocation of assets · USC 1994 ed., current through 1995-01-04 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1344&asof=1995-01-04 · printed Oct 16, 2026
On this page
  • (a) Order of priority of participants and beneficiaries
  • (b) Adjustment of allocations; reallocations; mandatory contrib…
  • (c) Increase or decrease in value of assets
  • (d) Distribution of residual assets; restrictions on reversions…
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  • 81 FR 13742 Mar 15, 2016 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 81 FR 7454 Feb 12, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 2088 Jan 15, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 79476 Dec 22, 2015 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 80 FR 77569 Dec 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 74986 Dec 1, 2015 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (b)
  • 80 FR 70170 Nov 13, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 61981 Oct 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 55249 Sep 15, 2015 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements
  • 80 FR 48688 Aug 14, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 41436 Jul 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 34052 Jun 15, 2015 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 80 FR 27857 May 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 20158 Apr 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 13239 Mar 13, 2015 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 80 FR 7967 Feb 13, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 2010 Jan 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 74021 Dec 15, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 79 FR 71019 Dec 1, 2014 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (b)
  • 79 FR 68116 Nov 14, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 61761 Oct 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 54904 Sep 15, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 79 FR 48038 Aug 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 41133 Jul 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 33860 Jun 13, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 79 FR 27731 May 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 25667 May 6, 2014 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits (b)(3)(e)
  • 79 FR 21127 Apr 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 15009 Mar 18, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 79 FR 8857 Feb 14, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 2591 Jan 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 75897 Dec 13, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 78 FR 72018 Dec 2, 2013 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (b)
  • 78 FR 68739 Nov 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 62426 Oct 22, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 56603 Sep 13, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 78 FR 49682 Aug 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 42009 Jul 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 35754 Jun 14, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 78 FR 28490 May 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 22192 Apr 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 16401 Mar 15, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 78 FR 11093 Feb 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 2881 Jan 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 75549 Dec 21, 2012 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
  • 77 FR 71321 Nov 30, 2012 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (b)
  • 77 FR 68685 Nov 16, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 62433 Oct 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 56770 Sep 14, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 77 FR 48855 Aug 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 41270 Jul 13, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 35838 Jun 15, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 77 FR 28477 May 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 22215 Apr 13, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 15256 Mar 15, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 77 FR 8730 Feb 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 2015 Jan 13, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 77900 Dec 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 76 FR 74699 Dec 1, 2011 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (b)
  • 76 FR 70639 Nov 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 63836 Oct 14, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 56973 Sep 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 76 FR 50413 Aug 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 41689 Jul 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 34847 Jun 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 76 FR 27889 May 13, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 21252 Apr 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 13883 Mar 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 76 FR 8649 Feb 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 2578 Jan 14, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 75 FR 78161 Dec 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 75 FR 74622 Dec 1, 2010 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (b)
  • 75 FR 69588 Nov 15, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 75 FR 63380 Oct 15, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 75 FR 55966 Sep 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 75 FR 33688 Jun 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 75 FR 12121 Mar 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
IRS / Treasury
Final Rules
  • 87 FR 31133 May 23, 2022 — Annual Information Return/Reports
  • 81 FR 27011 May 5, 2016 — Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 (a)
Treasury Decisions
  • T.D. 9767 May 23, 2016 — Final regulations providing guidance under section 432(e)(9)(D)(vii) on an additional limitation on a benefit suspension with respect to certain multiemployer … (a)
  • T.D. 9142 Aug 23, 2004 — REG-101447-04 Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans,…
Proposed Rules
  • 81 FR 7253Proposed Feb 11, 2016 — Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014 Comments due Mar 15, 2016 (d)
Revenue Rulings
  • Rev. Rul. 2012-4 Feb 21, 2012 — Rollover from qualified defined contribution plan to qualified defined benefit plan to obtain additional annuity. This ruling describes whether a qualified def… (a)
Department of Labor (EBSA)
Proposed Rules
  • 81 FR 47496Proposed Jul 21, 2016 — Annual Reporting and Disclosure Comments due Oct 4, 2016
  • 78 FR 26727Proposed May 8, 2013 — Pension Benefit Statements Comments due Jul 8, 2013

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jan 4, 1995Jan 2, 2007USC 1994 ed., current through 1995-01-04 run 49Pub. L. 101-508View
Jan 3, 2007Jan 4, 2009USC 2006 ed., current through 2007-01-03 run 97Pub. L. 109-280View · Redline (sign in)
Jan 5, 2009Jan 5, 2017USC 2013 ed., current through 2014-01-16 run 13Pub. L. 110-458View · Redline (sign in)
Jan 6, 2017currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 110-458View · Redline (sign in)
Provision-level history (blame)