Brief Case
Pension Resource

29 C.F.R. § 4281.13

Benefit valuation methods—in general.
eCFR amendment effective 2025-09-15 · current · last amended by 90 FR 39329, Aug. 15, 2025
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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 under § 4044.54 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 § 4044.52(d) of this chapter.
Source credit, amendments & notes

[61 FR 34118, July 1, 1996, as amended at 63 FR 38307, July 16, 1998; 84 FR 18726, May 2, 2019; 89 FR 48309, June 6, 2024; 90 FR 39329, Aug. 15, 2025]

29 C.F.R. § 4281.13 — Benefit valuation methods—in general. · eCFR amendment effective 2025-09-15 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4281.13&asof=2025-09-15 · printed Oct 16, 2026
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  • (a) (a) Using the interest assumptions under § 4044.54 of this …
  • (b) (b) Using the mortality assumptions under § 4044.53 of this…
  • (c) (c) Using interpolation methods, where necessary, at least …
  • (d) (d) Applying valuation formulas that accord with generally …
  • (e) (e) Adjusting the values to reflect the loading for expense…
Implements
ERISA § 4281 (29 U.S.C. § 1441) Benefits under certain terminated plans
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 9 other documents
PBGC
Final Rules
  • 90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements (e)
  • 89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods
  • 86 FR 36598 Jul 12, 2021 — Special Financial Assistance by PBGC (a)
  • 84 FR 18715 May 2, 2019 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors
  • 80 FR 79687 Dec 23, 2015 — Partitions of Eligible Multiemployer Plans
  • 80 FR 35220 Jun 19, 2015 — Partitions of Eligible Multiemployer Plans
Proposed Rules
  • 88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023
  • 87 FR 62316Proposed Oct 14, 2022 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability Comments due Nov 14, 2022
  • 83 FR 32815Proposed Jul 16, 2018 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors Comments due Sep 14, 2018

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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, 1999May 1, 2019eCFR amendment effective 2017-01-01 run 2663 FR 38307, July 16, 1998View · Redline (sign in)
May 2, 2019Jun 30, 2019eCFR amendment effective 2019-05-02 run 2663 FR 38307, July 16, 1998View · Redline (sign in)
Jul 1, 2019Jun 5, 2024eCFR editorial change effective 2019-07-01 run 2684 FR 18726, May 2, 2019View · Redline (sign in)
Jun 6, 2024Jul 7, 2024eCFR amendment effective 2024-06-06 run 2684 FR 18726, May 2, 2019View · Redline (sign in)
Jul 8, 2024Aug 14, 2025eCFR amendment effective 2024-07-08 run 2689 FR 48309, June 6, 2024View · Redline (sign in)
Aug 15, 2025Sep 14, 2025eCFR amendment effective 2025-08-15 run 2689 FR 48309, June 6, 2024View · Redline (sign in)
Sep 15, 2025currenteCFR amendment effective 2025-09-15 run 290 FR 39329, Aug. 15, 2025View · Redline (sign in)
Provision-level history (blame)