29 C.F.R. Appendix C to Part 4044—Loading Assumptions
Title 29 - Labor
[61 FR 34059, July 1, 1996, as amended at 65 FR 14753, Mar. 17, 2000]
Title 29: Labor
PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
Subpart B—Valuation of Benefits and Assets
Appendix C to Part 4044—Loading Assumptions
----------------------------------------------------------------------------------------------------------------If the total value of the plan's benefit liabilities (as defined in 29 U.S.C. § 1301(a)(16)), exclusive of the loading charge, is_------------------------------------------------------------------------------ The loading charge equals_ greater than but less than or equal to----------------------------------------------------------------------------------------------------------------$0............................................. $200,000 5% of the total value of the plan's benefits, plus $200 for each plan participant.$200,000....................................... ............................ $10,000, plus a percentage of the excess of the total value over $200,000, plus $200 for each plan participant; the percentage is equal to 1%+[(P%-7.50%)/10], where P% is the initial rate, expressed as a percentage, set forth in appendix B of this part for the valuation of benefits.----------------------------------------------------------------------------------------------------------------