29 C.F.R. § 4044.71
Valuation of annuity benefits.
CFR 2011 annual edition (revised as of 2011-07-01) · in effect Jul 1, 2011 to Jul 1, 2012
Link to an amendment published at 76 FR 34606, June 14, 2011.
The value of a benefit which is to be paid as an annuity is the cost of purchasing the annuity on the date of distribution from an insurer under the qualifying bid.
Effective Date Note:
At 76 FR 34606, June 14, 2011, § 4044.71 was amended by removing “under the qualifying bid”, effective July 14, 2011.