29 CFR 2520.104-42

§ 2520.104-42 Waiver of certain actuarial information in the annual report.

United States · 29 CFR — Labor · Status: effective

Cite this

Citation: 29 CFR 2520.104-42, § 2520.104-42 Waiver of certain actuarial information in the annual report, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/130271
Permanent ID: ys:prov:130271@1
SHA-256: df5a4236ab8b9de360d4300ae9e7e7b6320870f8ab63c586953181d1a5b8eea7

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Full text

Under the authority of section 104(a)(2)(A) of ERISA, the requirement of section 103(d)(6) of ERISA that the annual report include as part of the actuarial statement (Schedule B) 1 the present value of all of the plan's liabilities for nonforfeitable pension benefits allocated by termination priority categories, as set forth in section 4044 of title IV of ERISA, and the actuarial assumptions used in these computations, is waived. 1 Schedule B was filed as part of the original document.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.