29 CFR § 4044.14 - Priority category 4 benefits.
---
identifier: "/us/cfr/t29/s4044.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4044.14 - Priority category 4 benefits."
title_number: 29
title_name: "Labor"
section_number: "4044.14"
section_name: "Priority category 4 benefits."
chapter_name: "PENSION BENEFIT GUARANTY CORPORATION"
subchapter_number: "E"
subchapter_name: "PLAN TERMINATIONS"
part_number: "4044"
part_name: "ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362."
regulatory_source: "61 FR 34059, July 1, 1996, unless otherwise noted."
cfr_part: "4044"
---
# 4044.14 Priority category 4 benefits.
The benefits assigned to priority category 4 with respect to each participant are the participant's guaranteed benefits, except as provided in the next sentence. The benefit assigned to priority category 4 with respect to a participant is not limited by the aggregate benefits limitations set forth in § 4022B.1 of this chapter for individuals who are participants in more than one plan or by the guarantee limitation applicable to majority owners set forth in § 4022.26.
[61 FR 34059, July 1, 1996, as amended at 76 FR 34606, June 14, 2011; 83 FR 49806, Oct. 3, 2018]