StacksVerified U.S. regulatory reference

29 CFR §4281.13

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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—
  1. (a)Using the interest assumptions under § 4044.54 of this chapter;
  2. (b)Using the mortality assumptions under § 4044.53 of this chapter;
  3. (c)Using interpolation methods, where necessary, at least as accurate as linear interpolation;
  4. (d)Applying valuation formulas that accord with generally accepted actuarial principles and practices; and
  5. (e)Adjusting the values to reflect the loading for expenses in accordance with § 4044.52(d) of this chapter.