Section 4044.52 - Valuation of benefitsThe plan administrator shall value all benefits as of the valuation date by-
(a) Using the mortality assumptions prescribed by § 4044.53 and the interest assumptions prescribed in appendix B to this part;(b) Using interpolation methods, where necessary, at least as accurate as linear interpolation;(c) Using valuation formulas that accord with generally accepted actuarial principles and practices; and(d) Adjusting the values to reflect loading expenses in accordance with appendix C to this part.65 FR 14753, Mar. 17, 2000, as amended at 70 FR 72207, Dec. 2, 2005