Brief Case
Pension Resource

29 C.F.R. § 4044.56

XRA when a participant need not retire to receive a benefit.
eCFR amendment effective 2024-07-08 · current · last amended by 89 FR 48306, June 6, 2024
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Amended effective Jul 8, 2024 by 89 FR 48306, June 6, 2024. See what changed
(a) Applicability. Except as provided in § 4044.57, the plan administrator shall determine the XRA under this section when plan provisions or established plan practice do not require a participant to retire from his or her job to begin receiving his or her early retirement benefit.
(b) Data needed. The plan administrator shall determine for each participant—
(1) The participant's URA; and
(2) The participant's earliest retirement age at valuation date.
(c) Procedure. Participants in this case are always assigned to the high retirement rate category and therefore the plan administrator shall use table II-C (Expected Retirement Ages for Individuals in the High Category) in § 4044.58 to determine the XRA. The plan administrator shall determine the XRA from table II-C by using the participant's URA and earliest retirement age at termination date.
Source credit, amendments & notes

[61 FR 34059, July 1, 1996, as amended at 89 FR 48306, June 6, 2024]

29 C.F.R. § 4044.56 — XRA when a participant need not retire to receive a benefit. · eCFR amendment effective 2024-07-08 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.56 · printed Oct 16, 2026
On this page
  • (a) Applicability.
  • (b) Data needed.
  • (c) Procedure.
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 2 other documents
PBGC
Final Rules
  • 89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods
Proposed Rules
  • 88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023

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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 5, 2024eCFR editorial change effective 2017-01-01 run 8View
Jun 6, 2024Jul 7, 2024eCFR amendment effective 2024-06-06 run 8View · Redline (sign in)
Jul 8, 2024currenteCFR amendment effective 2024-07-08 run 289 FR 48306, June 6, 2024View · Redline (sign in)
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