Home
gpo.gov
govinfo.gov
e-CFR Navigation Aids
Browse
Simple Search
Advanced Search
— Boolean
— Proximity
Search History
Search Tips
Corrections
Latest Updates
User Info
FAQs
Agency List
Incorporation By Reference
Related Resources
The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.
Download the Code of Federal Regulations in XML.
Download the Electronic Code of Federal Regulations in XML.
Monthly Title and Part user viewing data for the e-CFR is available for download in CSV format.
Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code Text | PDF
Find, review, and submit comments on Federal rules that are open for comment and published in the Federal Register using Regulations.gov.
Purchase individual CFR titles from the U.S. Government Online Bookstore.
Find issues of the CFR (including issues prior to 1996) at a local Federal depository library.
[A1]
|
|
Electronic Code of Federal Regulations
e-CFR data is current as of December 12, 2019
|
Title 29: Labor
PART 4281—DUTIES OF PLAN SPONSOR FOLLOWING MASS WITHDRAWAL
Subpart B—Valuation of Plan Benefits and Plan Assets
§4281.13 Benefit valuation methods—in general.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 described in Table I of appendix B to part 4044 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 appendix C to part 4044 of this chapter (substituting the term “benefits” for the term “benefit liabilities (as defined in 29 U.S.C. §1301(a)(16))”).
[61 FR 34118, July 1, 1996, as amended at 63 FR 38307, July 16, 1998; 84 FR 18726, May 2, 2019]
|