Brief Case

29 C.F.R. § 4231.5

Valuation requirement.
eCFR amendment effective 2018-10-15 · current
Amended effective Oct 15, 2018. See what changed
The actuarial valuation requirement under section 4231(b)(4) of ERISA and § 4231.3(a)(2) is satisfied if an actuarial valuation has been performed for the plan based on the plan's assets and liabilities as of a date not earlier than the first day of the last plan year ending before the proposed effective date of the transaction. If the actuarial valuation required under this section is not complete when the notice of merger or transfer is filed, the plan sponsor may provide the most recent actuarial valuation for the plan with the notice, and the actuarial valuation required under this section when complete. For a significantly affected plan involved in a transfer (other than a plan that is a significantly affected plan only because the transfer involves a plan that has terminated by mass withdrawal under section 4041A(a)(2) of ERISA), the valuation must separately identify assets, contributions, and liabilities being transferred and must be based on the actuarial assumptions and methods that are expected to be used for the plan for the first plan year beginning after the transfer.
29 C.F.R. § 4231.5 — Valuation requirement. · eCFR amendment effective 2018-10-15 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4231.5 · printed Oct 16, 2026
Implements
ERISA § 4231 (29 U.S.C. § 1411) Mergers and transfers between multiemployer plans
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
PBGC
Final Rules
  • 83 FR 46642 Sep 14, 2018 — Mergers and Transfers Between Multiemployer Plans (a)(b)
Proposed Rules
  • 81 FR 36229Proposed Jun 6, 2016 — Mergers and Transfers Between Multiemployer Plans Comments due Aug 5, 2016

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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, 1998CFR 1997 annual edition (revised as of 1997-07-01) run 127View
Jul 1, 1998Oct 14, 2018eCFR amendment effective 2017-01-01 run 26View · Redline (sign in)
Oct 15, 2018currenteCFR amendment effective 2018-10-15 run 2View · Redline (sign in)
Provision-level history (blame)