Brief Case
Pension Resource

29 C.F.R. § 4044.11

Priority category 1 benefits.
eCFR amendment effective 2017-01-01 · current
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(a) Definition. The benefits in priority category 1 are participants' accrued benefits derived from voluntary employee contributions.
(b) Assigning benefits. Absent an election described in the next sentence, the benefit assigned to priority category 1 with respect to each participant is the balance of the separate account maintained for the participant's voluntary contributions. If a participant has elected to receive an annuity in lieu of his or her account balance, the benefit assigned to priority category 1 with respect to that participant is the present value of that annuity.
29 C.F.R. § 4044.11 — Priority category 1 benefits. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.11 · printed Oct 16, 2026
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  • (a) Definition.
  • (b) Assigning benefits.
Implements
ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets
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Jul 1, 1997currenteCFR amendment effective 2017-01-01 run 8View
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