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29 C.F.R. § 4044.57

Special rule for facility closing.

eCFR amendment effective 2017-01-01 · current text
(a) Applicability. The plan administrator shall determine the XRA under this section, rather than § 4044.55 or § 4044.56, when both the conditions set forth in paragraphs (a)(1) and (a)(2) of this section exist.
(1) The facility at which the participant is or was employed permanently closed within one year before the valuation date, or is in the process of being permanently closed on the valuation date.
(2) The participant left employment at the facility less than one year before the valuation date or was still employed at the facility on the valuation date.
(b) XRA. The XRA is equal to the earliest retirement age at valuation date.

Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.57 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.