29 C.F.R. § 4044.52 Valuation of benefits.
Title 29 - Labor
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: Labor
PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
Subpart B—Valuation of Benefits and Assets
Trusteed Plans
§ 4044.52 Valuation of benefits.
