CFR > Title 29 - Labor > SUBTITLE B—Regulations Relating to Labor > CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION (parts 4000 to 4907) > SUBCHAPTER E—PLAN TERMINATIONS (parts 4041 to 4050) > PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS > SUBPART B—Valuation of Benefits and Assets (§4044.41 to §4044.75) > 4044.52—Valuation of benefits.

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.

Code of Federal Regulations

[65 FR 14753, Mar. 17, 2000, as amended at 70 FR 72207, Dec. 2, 2005]