§ 4281.13. Benefit valuation methods---in general.
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/us/cfr/t29/s§ 4281.13·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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. \[61 FR 34118, July 1, 1996, as amended at 63 FR 38307, July 16, 1998; 84 FR 18726, May 2, 2019; 89 FR 48309, June 6, 2024; 90 FR 39329, Aug. 15, 2025\]
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§ 4281.13
Benefit valuation methods---in general.
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