Brief Case
Pension Resource

29 C.F.R. § 2520.104-42

Waiver of certain actuarial information in the annual report.
eCFR amendment effective 2017-01-01 · current · last amended by 44 FR 5446, Jan. 26, 1979
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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.

1 Schedule B was filed as part of the original document.

Source credit, amendments & notes

[44 FR 5446, Jan. 26, 1979]

29 C.F.R. § 2520.104-42 — Waiver of certain actuarial information in the annual report. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-2520.104-42&asof=2017-02-03 · printed Oct 16, 2026
Implements
ERISA § 104 (29 U.S.C. § 1024) Filing with Secretary and furnishing information to participants and certain employers
Guidance addressing this section

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Also cited in 1 other documents
Department of Labor (EBSA)
Proposed Rules
  • 81 FR 47496Proposed Jul 21, 2016 — Annual Reporting and Disclosure Comments due Oct 4, 2016

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Jul 1, 1997currenteCFR amendment effective 2017-01-01 run 244 FR 5446, Jan. 26, 1979View
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