Code of Federal Regulations > Title 29 > Chapter XL > Part 4044 > Subpart B > Appendix Appendix C - Appendix C to Part 4044

Regulations last checked for updates: Jun 02, 2024

Title 29 - Labor last revised: May 28, 2024

Appendix Appendix C - Appendix C to Part 4044—Loading Assumptions

If the total value of the plan's benefit liabilities (as defined in 29 U.S.C. § 1301(a)(16)), exclusive of the loading charge, is—		The loading charge equals—
greater than	but less than or equal to	The loading charge equals—
$0	$200,000	5% of the total value of the plan's benefits, plus $200 for each plan participant.
$200,000		$10,000, plus a percentage of the excess of the total value over $200,000, plus $200 for each plan participant; the percentage is equal to 1% + [(P%−7.50%)/10], where P% is the initial rate, expressed as a percentage, set forth in appendix B of this part for the valuation of benefits.

[61 FR 34059, July 1, 1996, as amended at 65 FR 14753, Mar. 17, 2000]

authority: 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362

source: 61 FR 34059, July 1, 1996, unless otherwise noted.