29 C.F.R. Appendix C to Part 4044—Loading Assumptions


Title 29 - Labor


Title 29: Labor
PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
Subpart B—Valuation of Benefits and Assets

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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.----------------------------------------------------------------------------------------------------------------

[61 FR 34059, July 1, 1996, as amended at 65 FR 14753, Mar. 17, 2000]

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