Brief Case
Pension Resource

29 C.F.R. § 4044.55

XRA when a participant must retire to receive a benefit.
eCFR editorial change effective 2017-01-01 · superseded Jun 6, 2024
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(a) Applicability. Except as provided in § 4044.57, the plan administrator shall determine the XRA under this section when plan provisions or established plan practice require a participant to retire from his or her job to begin receiving an early retirement benefit.
(b) Data needed. The plan administrator shall determine for each participant who is entitled to an early retirement benefit—
(1) The amount of the participant's monthly benefit payable at unreduced retirement age in the normal form payable under the terms of the plan or in the form validly elected by the participant before the termination date;
(2) The calendar year in which the participant reaches unreduced retirement age (“URA”);
(3) The participant's URA; and
(4) The participant's earliest retirement age at the valuation date.
(c) Procedure.
(1) The plan administrator shall determine whether a participant is in the high, medium or low retirement rate category using the applicable Selection of Retirement Rate Category Table in appendix D, based on the participant's benefit determined under paragraph (b)(1) of this section and the year in which the participant reaches URA.
(2) Based on the retirement rate category determined under paragraph (c)(1), the plan administrator shall determine the XRA from Table II-A, II-B or II-C, as appropriate, by using the participant's URA and earliest retirement age at valuation date.
29 C.F.R. § 4044.55 — XRA when a participant must retire to receive a benefit. · eCFR editorial change effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.55&asof=2009-01-05 · printed Oct 16, 2026
On this page
  • (a) Applicability.
  • (b) Data needed.
  • (c) Procedure.
Implements
ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets
Cited by (code & regs)
Guidance addressing this section
PBGC
Final Rules
  • 89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods
Also cited in 19 other documents
PBGC
Final Rules
  • 90 FR 59972 Dec 23, 2025 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
  • 89 FR 104040 Dec 20, 2024 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
  • 88 FR 83352 Nov 29, 2023 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 87 FR 74968 Dec 7, 2022 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 86 FR 68560 Dec 3, 2021 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 85 FR 78742 Dec 7, 2020 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 84 FR 67186 Dec 9, 2019 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 83 FR 63802 Dec 12, 2018 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 82 FR 60800 Dec 22, 2017 — Missing Participants
  • 82 FR 60308 Dec 20, 2017 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 81 FR 83137 Nov 21, 2016 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 80 FR 74986 Dec 1, 2015 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 79 FR 71019 Dec 1, 2014 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 78 FR 72018 Dec 2, 2013 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 77 FR 71321 Nov 30, 2012 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 76 FR 74699 Dec 1, 2011 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
  • 75 FR 74622 Dec 1, 2010 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
Proposed Rules
  • 88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023
  • 81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016

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EffectiveThroughSourceAmended by
Jul 1, 1997Jun 5, 2024eCFR editorial change effective 2017-01-01 run 8View
Jun 6, 2024Jul 7, 2024eCFR amendment effective 2024-06-06 run 8View · Redline (sign in)
Jul 8, 2024currenteCFR amendment effective 2024-07-08 run 289 FR 48306, June 6, 2024View · Redline (sign in)
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