Brief Case

29 C.F.R. § 4041A.43

Benefit forms.
CFR 1998 annual edition (revised as of 1998-07-01) · superseded Jul 1, 1999
Back to current
Historical text in effect Jul 1, 1997 through Jun 30, 1999. View current · Compare with current
(a) General rule. Except as provided in paragraph (b) of this section, the sponsor of a plan that is closed out shall provide for the payment of any benefit attributable to employer contributions only in the form of an annuity.
(b) Exceptions. The plan sponsor may pay a benefit attributable to employer contributions in a form other than an annuity if:
(1) The present value of the participant's entire nonforfeitable benefit, determined using the interest assumption under §§ 4044.41 through 4044.57, does not exceed $3,500.
(2) The payment is for death benefits provided under the plan.
(3) The participant elects an alternative form of distribution under paragraph (c) of this section.
(c) Alternative forms of distribution. The plan sponsor may allow participants to elect alternative forms of distribution in accordance with this paragraph. When a form of distribution is offered as an alternative to the normal form, the plan sponsor shall notify each participant, in writing, of the form and estimated amount of the participant's normal form of distribution. The notification shall also describe any risks attendant to the alternative form. Participants’ elections of alternative forms shall be in writing.
29 C.F.R. § 4041A.43 — Benefit forms. · CFR 1998 annual edition (revised as of 1998-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4041A.43&asof=1998-11-04 · printed Oct 24, 2026
On this page
  • (a) General rule.
  • (b) Exceptions.
  • (c) Alternative forms of distribution.
Implements
ERISA § 4041A (29 U.S.C. § 1341a) Termination of multiemployer plans

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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
Jul 1, 1997Jun 30, 1999CFR 1998 annual edition (revised as of 1998-07-01) run 127View
Jul 1, 1999Nov 6, 2023CFR 2016 annual edition (revised as of 2016-07-01) run 12763 FR 38306, July 16, 1998View · Redline (sign in)
Nov 7, 2023Dec 6, 2023eCFR amendment effective 2023-11-0763 FR 38306, July 16, 1998View · Redline (sign in)
Dec 7, 2023Jun 5, 2024eCFR amendment effective 2023-12-0788 FR 76664, Nov. 7, 2023View · Redline (sign in)
Jun 6, 2024Jul 7, 2024eCFR amendment effective 2024-06-0688 FR 76664, Nov. 7, 2023View · Redline (sign in)
Jul 8, 2024currenteCFR amendment effective 2024-07-0889 FR 48300, June 6, 2024View · Redline (sign in)
Provision-level history (blame)