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Pension Resource

29 C.F.R. § 4044.73

Lump sums and other alternative forms of distribution in lieu of annuities.
CFR 2011 annual edition (revised as of 2011-07-01) · superseded Jul 1, 2012
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Historical text in effect Jul 1, 2011 through Jun 30, 2012. View current · Compare with current
Link to an amendment published at 76 FR 34606, June 14, 2011.
(a) Valuation.
(1) The value of the lump sum or other alternative form of distribution is the present value of the normal form of benefit provided by the plan payable at normal retirement age, determined as of the date of distribution using reasonable actuarial assumptions as to interest and mortality.
(2) If the participant dies before the date of distribution, but had elected a lump sum benefit, the present value shall be determined as if the participant were alive on the date of distribution.
(b) Actuarial assumptions. The plan administrator shall specify the actuarial assumptions used to determine the value calculated under paragraph (a) of this section when the plan administrator submits the benefit valuation data to the PBGC pursuant to § 2617.12 of part 2617 of this chapter. The same actuarial assumptions shall be used for all such calculations. The PBGC reserves the right to review the actuarial assumptions used and to re-value the benefits determined by the plan administrator if the actuarial assumptions are found to be unreasonable.
(See Note at beginning of part 4044.)

Effective Date Note:

At 76 FR 34606, June 14, 2011, § 4044.73 was amended by removing “pursuant to § 2617.12 of part 2617 of this chapter” in the first sentence of paragraph (b), and by removing “(See Note at beginning of part 4044.)” at the end of the section, effective July 14, 2011.

29 C.F.R. § 4044.73 — Lump sums and other alternative forms of distribution in lieu of annuities. · CFR 2011 annual edition (revised as of 2011-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.73&asof=2011-07-01 · printed Oct 16, 2026
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  • (a) Valuation.
  • (b) Actuarial assumptions.
Implements
ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets
Cited by (code & regs)
Guidance addressing this section

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Also cited in 1 other documents
PBGC
Final Rules
  • 76 FR 34590 Jun 14, 2011 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006

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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, 2011CFR 2010 annual edition (revised as of 2010-07-01) run 127View
Jul 1, 2011Jun 30, 2012CFR 2011 annual edition (revised as of 2011-07-01) run 127View · Redline (sign in)
Jul 1, 2012currenteCFR amendment effective 2017-01-01 run 276 FR 34606, June 14, 2011View · Redline (sign in)
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