Brief Case
Pension Resource

29 C.F.R. § 4044.52

Valuation of benefits.
eCFR editorial change effective 2017-01-01 · superseded Jun 6, 2024 · last amended by 70 FR 72207, Dec. 2, 2005
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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.
Source credit, amendments & notes

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

29 C.F.R. § 4044.52 — Valuation of benefits. · eCFR editorial change effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.52&asof=2009-01-05 · printed Oct 16, 2026
On this page
  • (a) (a) Using the mortality assumptions prescribed by § 4044.53…
  • (b) (b) Using interpolation methods, where necessary, at least …
  • (c) (c) Using valuation formulas that accord with generally acc…
  • (d) (d) Adjusting the values to reflect loading expenses in acc…
Implements
ERISA § 4044 (29 U.S.C. § 1344) Allocation of assets
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 11 other documents
PBGC
Final Rules
  • 90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements (d)
  • 89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods (d)
  • 85 FR 55587 Sep 9, 2020 — Lump Sum Payment Assumptions
  • 85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements (a)(d)
  • 82 FR 60800 Dec 22, 2017 — Missing Participants (d)
Proposed Rules
  • 88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023 (d)
  • 87 FR 62316Proposed Oct 14, 2022 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability Comments due Nov 14, 2022
  • 84 FR 51490Proposed Sep 30, 2019 — Lump Sum Payment Assumptions Comments due Nov 29, 2019
  • 84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019 (a)(d)
  • 81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016 (d)
  • 76 FR 67105Proposed Oct 31, 2011 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 Comments due Dec 30, 2011 (e)(e)(4)

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 1999CFR 1998 annual edition (revised as of 1998-07-01) run 127View
Jul 1, 1999Jun 30, 2000CFR 1999 annual edition (revised as of 1999-07-01) run 12763 FR 38306, July 16, 1998View · Redline (sign in)
Jul 1, 2000Jun 30, 2006CFR 2005 annual edition (revised as of 2005-07-01) run 12765 FR 14753, Mar. 17, 2000View · Redline (sign in)
Jul 1, 2006Jun 5, 2024eCFR editorial change effective 2017-01-01 run 870 FR 72207, Dec. 2, 2005View · Redline (sign in)
Jun 6, 2024Jul 7, 2024eCFR amendment effective 2024-06-06 run 870 FR 72207, Dec. 2, 2005View · Redline (sign in)
Jul 8, 2024Aug 14, 2025eCFR amendment effective 2024-07-08 run 889 FR 48300, June 6, 2024View · Redline (sign in)
Aug 15, 2025Sep 14, 2025eCFR amendment effective 2025-08-15 run 889 FR 48300, June 6, 2024View · Redline (sign in)
Sep 15, 2025currenteCFR amendment effective 2025-09-15 run 290 FR 39328, Aug. 15, 2025View · Redline (sign in)
Provision-level history (blame)