Brief Case
Pension Resource

29 C.F.R. § 4044.41

General valuation rules.
eCFR amendment effective 2024-06-06 · superseded Jul 8, 2024 · last amended by 88 FR 44052, July 11, 2023
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Link to an amendment published at 89 FR 48300, June 6, 2024.
(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 generally will be valued at their fair market value as defined in § 4001.2 of this chapter. As appropriate, plan assets will be valued at their fair value in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).
Source credit, amendments & notes

[61 FR 34059, July 1, 1996, as amended at 76 FR 34606, June 14, 2011; 88 FR 44052, July 11, 2023]

29 C.F.R. § 4044.41 — General valuation rules. · eCFR amendment effective 2024-06-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.41&asof=2024-06-06 · printed Oct 16, 2026
On this page
  • (a) Valuation of benefits
  • (b) Valuation of assets.
Implements
ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 4 other documents
PBGC
Final Rules
  • 89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods
  • 88 FR 44045 Jul 11, 2023 — Benefit Payments and Allocation of Assets (b)
  • 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
Proposed Rules
  • 84 FR 51494Proposed Sep 30, 2019 — Benefit Payments and Allocation of Assets Comments due Nov 29, 2019 (b)

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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, 2012Jul 10, 2023eCFR editorial change effective 2017-01-01 run 876 FR 34606, June 14, 2011View · Redline (sign in)
Jul 11, 2023Aug 9, 2023eCFR amendment effective 2023-07-11 run 876 FR 34606, June 14, 2011View · Redline (sign in)
Aug 10, 2023Jun 5, 2024eCFR amendment effective 2023-08-10 run 888 FR 44052, July 11, 2023View · Redline (sign in)
Jun 6, 2024Jul 7, 2024eCFR amendment effective 2024-06-06 run 888 FR 44052, July 11, 2023View · Redline (sign in)
Jul 8, 2024currenteCFR amendment effective 2024-07-08 run 289 FR 48300, June 6, 2024View · Redline (sign in)
Provision-level history (blame)