29 CFR 4044.52 - Valuation of benefits.

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§ 4044.52 Valuation of benefits.
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.
[65 FR 14753, Mar. 17, 2000, as amended at 70 FR 72207, Dec. 2, 2005]

Title 29 published on 2013-07-01

The following are only the Rules published in the Federal Register after the published date of Title 29.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-06-13; vol. 79 # 114 - Friday, June 13, 2014
    1. 79 FR 33860 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective July 1, 2014.
      29 CFR Parts 4022 and 4044

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United States Code

Title 29 published on 2013-07-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR 4044 after this date.

  • 2014-06-13; vol. 79 # 114 - Friday, June 13, 2014
    1. 79 FR 33860 - Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Final rule.
      Effective July 1, 2014.
      29 CFR Parts 4022 and 4044