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CFR

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 under the qualifying bid.

Code of Federal Regulations

Effective Date Note: At 76 FR 34606, June 14, 2011, § 4044.71 was amended by removing “under the qualifying bid”, effective July 14, 2011.
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