Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 29 - Labor |
Subtitle B - Regulations Relating to Labor |
Chapter XL - Pension Benefit Guaranty Corporation |
SubChapter E - Plan Terminations |
Part 4044 - Allocation of Assets in Single-Employer Plans |
Subpart B - Valuation of Benefits and Assets |
Trusteed Plans |
§ 4044.52 - Valuation of benefits.
Latest version.
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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]