['Retirement Benefits']

['Pension Benefits Guaranty Corporation (PBGC)']

04/01/2025

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§4044.11 Priority category 1 benefits.

...

§4044.11 Priority category 1 benefits.

RegSense Pension Benefits Guaranty Corporation (PBGC)CFR Regulations Associate Benefits & Compensation Retirement Benefits CFR Section Human Resources English Focus Area USA

(a) Definition. The benefits in priority category 1 are participants' accrued benefits derived from voluntary employee contributions.

(b) Assigning benefits. Absent an election described in the next sentence, the benefit assigned to priority category 1 with respect to each participant is the balance of the separate account maintained for the participant's voluntary contributions. If a participant has elected to receive an annuity in lieu of his or her account balance, the benefit assigned to priority category 1 with respect to that participant is the present value of that annuity.

['Retirement Benefits']

['Pension Benefits Guaranty Corporation (PBGC)']

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