29 C.F.R. § 4281.13
Benefit valuation methods—in general.
eCFR amendment effective 2017-01-01 · in effect Jul 1, 1999 to May 2, 2019 · last amended by 63 FR 38307, July 16, 1998
Except as otherwise provided in
§ 4281.16 (regarding plans that are closing out), the plan sponsor shall value benefits as of the valuation date by -
(a) Using the interest assumptions described in Table I of appendix B to part 4044 of this chapter;
(b) Using the mortality assumptions described in
§ 4281.14;
(c) Using interpolation methods, where necessary, at least as accurate as linear interpolation;
(d) Applying valuation formulas that accord with generally accepted actuarial principles and practices; and
(e) Adjusting the values to reflect the loading for expenses in accordance with appendix C to part 4044 of this chapter (substituting the term “benefits” for the term “benefit liabilities (as defined in
29 U.S.C. § 1301(a)(16))”).