29 CFR 4044.52 - Valuation of benefits.

§ 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]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code

Title 29 published on 05-May-2017 03:24

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

  • 2017-03-15; vol. 82 # 49 - Wednesday, March 15, 2017
    1. 82 FR 13755 - 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
      Final rule.
      Effective April 1, 2017.
      29 CFR Parts 4022 and 4044
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