{"data":{"id":"us/29-cfr-4281.13","jurisdiction":"us","citation":"29 CFR 4281.13","heading":"Benefit valuation methods—in general.","body":"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—\n(a) Using the interest assumptions under § 4044.54 of this chapter;\n(b) Using the mortality assumptions under § 4044.53 of this chapter;\n(c) Using interpolation methods, where necessary, at least as accurate as linear interpolation;\n(d) Applying valuation formulas that accord with generally accepted actuarial principles and practices; and\n(e) Adjusting the values to reflect the loading for expenses in accordance with § 4044.52(d) of this chapter.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","CHAPTER XL—PENSION BENEFIT GUARANTY CORPORATION","SUBCHAPTER J—INSOLVENCY, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS","PART 4281—DUTIES OF PLAN SPONSOR FOLLOWING MASS WITHDRAWAL","Subpart B—Valuation of Plan Benefits and Plan Assets"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"f09e62a893163684ec08146e719c0757f9972b0b1cb3e2816a3566d533c35a2a","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-4281.12","next":"us/29-cfr-4281.14-4281.15"},"notice":"GroundRules: Original legal text. Not legal advice."}