---

29 C.F.R. § 2520.104-42   Waiver of certain actuarial information in the annual report.

Title 29 - Labor

Title 29: Labor
PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements

Browse Previous |  Browse Next

§ 2520.104-42   Waiver of certain actuarial information in the annual report.

Under the authority of section 104(a)(2)(A) of ERISA, the requirement of section 103(d)(6) of ERISA that the annual report include as part of the actuarial statement (Schedule B)¹ the present value of all of the plan's liabilities for nonforfeitable pension benefits allocated by termination priority categories, as set forth in section 4044 of title IV of ERISA, and the actuarial assumptions used in these computations, is waived.

¹ Schedule B was filed as part of the original document.

[44 FR 5446, Jan. 26, 1979]

Browse Previous |  Browse Next