eCFR amendment effective 2017-01-01 · current text · last amended by 44 FR 5446, Jan. 26, 1979
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.