29 C.F.R. § 4281.13
Benefit valuation methods—in general.
eCFR editorial change effective 2019-07-01 · in effect Jul 1, 2019 to Jun 6, 2024 · last amended by 84 FR 18726, May 2, 2019
Except as otherwise provided in
§ 4281.16 (regarding plans that are closing out), the plan sponsor must 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 under
§ 4044.53 of this chapter;
(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))”).