29 C.F.R. § 4044.41 — General valuation rules.

eCFR editorial change effective 2017-01-01 · in effect Jul 1, 2012 to Jul 11, 2023 · last amended by 76 FR 34606, June 14, 2011

(a) Valuation of benefits

(1) Trusteed plans. The plan administrator of a plan that has been or will be placed into trusteeship by the PBGC shall value plan benefits in accordance with §§ 4044.51 through 4044.57.

(2) Non-trusteed plans. The plan administrator of a non-trusteed plan shall value plan benefits in accordance with §§ 4044.71 through 4044.75. If a plan is unable to satisfy all benefits assigned to priority categories 1 through 4 on the distribution date, the PBGC will place it into trusteeship and the plan administrator shall re-value the benefits in accordance with §§ 4044.51 through 4044.57.

(b) Valuation of assets. Plan assets shall be valued at their fair market value, based on the method of valuation that most accurately reflects such fair market value.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.41&asof=2012-07-01 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.