Table 1 to Paragraph (d)(2)(ii)
Assumptions: | As prescribed in accordance with | |
Interest | § 4044.52(a) . | |
Form of payment | § 4044.51 . | |
Expenses | § 4044.52(d) . | |
Decrements | ||
[.] Mortality | § 4044.53 . | |
[.] Retirement | §§ 4044.55-4044 .57. | |
[.] Other decrements (e.g., turnover, disability) | Either Option 1 or Option 2- | |
Option 1 Disregard (i.e., assume 0% probability of decrements other than mortality or retirement occurring) | Option 2 Use the same assumptions as used to determine the minimum required contribution under section 303 of ERISA and section 430 of the Code for the plan year ending within the filer's information year. | |
If there is no distinction between termination and retirement assumptions, reflect only rates for ages before the Earliest PBGC Retirement Date (as defined in § 4022.10 of this chapter). | ||
Cash balance plan account conversions | Section 204(b)(5)(B)(vi) of ERISA and section 411(b)(5)(B)(vi) of the Code (which deal with the interest crediting rate and annuity conversion rates), as if the plan terminated on the last day of the plan year ending within the filer's information year. Expected improvements in mortality experience that apply under the plan for periods after the information year may be disregarded for valuing benefit liabilities for 4010 reporting purposes. | |
Other (e.g., cost-of-living increases, marital status) | Use the same assumptions as used to determine the minimum required contribution under section 303 of ERISA and section 430 of the Code for the plan year ending within the filer's information year. |
29 C.F.R. §4010.8