ERISA 4044 (Immediate and Deferred) Annuities
Description
These select and ultimate interest rates are issued for the specific purpose of determining the present value of annuities in involuntary and distress terminations of single-employer plans, as discussed in 29 CFR 4044 (link is external). They are also used to value benefits and certain assets under multiemployer plans following mass withdrawal as discussed in 29 CFR 4281 (link is external). (Updated quarterly.).
Resources
| Name |
Format |
Description |
Link |
|
21 |
|
https://www.pbgc.gov/prac/interest/ida |
Tags
- built-ins
- fte
- financial-assistance
- decreases
- pension
- administrative
- increses
- payments
- fy2014
- benefits
- changes
- insurance
- equivalents