[Code of Federal Regulations] [Title 29, Volume 9] [Revised as of July 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR4044.15] [Page 913] TITLE 29--LABOR CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION PART 4044_ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS--Table of Contents Subpart A_Allocation of Assets Sec. 4044.15 Priority category 5 benefits. The benefits assigned to priority category 5 with respect to each participant are all of the participant's nonforfeitable benefits under the plan.