29 CFR § 4044.71 - Valuation of annuity benefits.

---
identifier: "/us/cfr/t29/s4044.71"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 4044.71 - Valuation of annuity benefits."
title_number: 29
title_name: "Labor"
section_number: "4044.71"
section_name: "Valuation of annuity 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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 4044.71 Valuation of annuity benefits.

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.

[61 FR 34059, July 1, 1996, as amended at 76 FR 34606, June 14, 2011]