{"data":{"id":"us/29-cfr-4044.71","jurisdiction":"us","citation":"29 CFR 4044.71","heading":"Valuation of annuity benefits.","body":"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.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION","SUBCHAPTER E—PLAN TERMINATIONS","PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS","Subpart B—Valuation of Benefits and Assets"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"6f72d6213cc3e15a0d3030ea3ae2a337de572fafe5e9c7185e294f4cf0958bde","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-4044.58","next":"us/29-cfr-4044.72"},"notice":"GroundRules: Original legal text. Not legal advice."}