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29 CFR 4044.52 : Labor (§ 0.735-1 To Parts 4908-4999) — (Part 1927 To Parts 4908-4999) — Regulations Relating To Labor (Continued) (Part 1927 To Parts 4908-4999) — Pension Benefit Guaranty Corporation (§ 4000.1 To Parts 4908-4999) — Plan Terminations (§ 4041.1 To Appendix B To Part 4050) — Allocation Of Assets In Single-Employer Plans (§ 4044.1 To Appendix D To Part 4044) — Valuation Of Benefits And Assets (§ 4044.41 To Appendix D To Part 4044) — Trusteed Plans (§ 4044.51 To § 4044.54) — Valuation of benefits.

4 Aug 2016

The plan administrator shall value all benefits as of the valuation date by -

(a) Using the mortality assumptions prescribed by § 4044.53 and the interest assumptions prescribed in appendix B to this part;

(b) Using interpolation methods, where necessary, at least as accurate as linear interpolation;

(c) Using valuation formulas that accord with generally accepted actuarial principles and practices; and

(d) Adjusting the values to reflect loading expenses in accordance with appendix C to this part.

29 CFR 4044.52
[65 FR 14753, Mar. 17, 2000, as amended at 70 FR 72207, Dec. 2, 2005]