29 CFR Appendix Appendix C to Part 4044
Loading Assumptions
July 28, 2023
Appendix C to Part 4044—Loading Assumptions
Open Table
| If the total value of the plan's benefit liabilities (as defined in 29 U.S.C. § 1301(a)(16)), exclusive of the loading charge, is— | The loading charge equals— | |
|---|---|---|
| greater than | but less than or equal to | |
| $0 | $200,000 | 5% of the total value of the plan's benefits, plus $200 for each plan participant. |
| $200,000 | $10,000, plus a percentage of the excess of the total value over $200,000, plus $200 for each plan participant; the percentage is equal to 1% + [(P%−7.50%)/10], where P% is the initial rate, expressed as a percentage, set forth in appendix B of this part for the valuation of benefits. | |
[61 FR 34059, July 1, 1996, as amended at 65 FR 14753, Mar. 17, 2000]
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