[Code of Federal Regulations] [Title 29, Volume 9] [Revised as of July 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR4041A.42] [Page 761] TITLE 29--LABOR GUARANTY CORPORATION PART 4041A--TERMINATION OF MULTIEMPLOYER PLANS--Table of Contents Subpart D--Closeout of Sufficient Plans Sec. 4041A.42 Method of distribution. The plan sponsor shall distribute plan assets by purchasing from an insurer contracts to provide all benefits required by Sec. 4041A.43 to be provided in annuity form and by paying in a lump sum (or other alternative elected by the participant) all other benefits.