29 C.F.R. § 4044.71 Valuation of annuity benefits.
Title 29 - Labor
The value of a benefit which is to be paid as an annuity is the cost of purchasing the annuity on the date of distribution from an insurer under the qualifying bid.
Title 29: Labor
PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
Subpart B—Valuation of Benefits and Assets
Non-Trusteed Plans
§ 4044.71 Valuation of annuity benefits.
