Source: http://www.law.cornell.edu/cfr/text/29/4231.5
Timestamp: 2014-10-21 02:29:20
Document Index: 196639985

Matched Legal Cases: ['art 4231', '§ 4231', '§ 4231', '§ 4231', '§ 1302', '§ 1411']

29 CFR 4231.5 - Valuation requirement. | LII / Legal Information Institute
CFR › Title 29 › Subtitle B › Chapter XL › Subchapter J › Part 4231 › Section 4231.5 29 CFR 4231.5 - Valuation requirement.
§ 4231.5
Valuation requirement.
For a plan that is not a significantly affected plan, or that is a significantly affected plan only because the merger or transfer involves a plan that has terminated by mass withdrawal under section 4041A(a)(2) of ERISA, the actuarial valuation requirement under section 4231(b)(4) of ERISA and § 4231.3(a)(2) is satisfied if an actuarial valuation has been performed for the plan based on the plan's assets and liabilities as of a date not more than three years before the date on which the notice of the merger or transfer is filed.
Significantly affected plans.
For a significantly affected plan, other than a plan that is a significantly affected plan only because the merger or transfer involves a plan that has terminated by mass withdrawal under section 4041A(a)(2) of ERISA, the actuarial valuation requirement under section 4231(b)(4) of ERISA and § 4231.3(a)(2) is satisfied only if an actuarial valuation has been performed for the plan based on the plan's assets and liabilities as of a date not earlier than the first day of the last plan year ending before the proposed effective date of the transaction. The valuation must separately identify assets, contributions, and liabilities being transferred and must be based on the actuarial assumptions and methods that are expected to be used for the plan for the first plan year beginning after the transfer.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.United States CodeU.S. Code: Title 29 - LABOR§ 1302 - Pension Benefit Guaranty Corporation§ 1411 - Mergers and transfers between multiemployer plans