29 C.F.R. § 4281.13
Benefit valuation methods—in general.
eCFR amendment effective 2025-09-15 · current text · last amended by 90 FR 39329, Aug. 15, 2025
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.