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.
[44 FR 5446, Jan. 26, 1979]
authority: 29 U.S.C. 1021-1025,
1027,
1029,
1059,
1134; and Secretary of Labor's Order 1-2011, 77 FR 1088 (Jan. 9, 2012). Sec. 2520.101-2 also issued under
29 U.S.C. 1132,
1181,
1181,
1185,
1185a-b,
1191, and
1191a-c. Sec. 2520.101-5 also issued under
29 U.S.C. 1021(f). Sec. 2520.101-6 also issued under
29 U.S.C. 1021(k). Sec. 2520.103-13 also issued under
29 U.S.C. 1023. Secs. 2520.102-3, 2520.104b-1, 2520.104b-3, and 2520.104b-31 also issued under
29 U.S.C. 1003,
1181,
1181,
1185,
1185a-b,
1191, and
1191a-c. Secs. 2520.104b-1 and 2520.107 also issued under
26 U.S.C. 401 note, 111 Stat. 788
cite as: 29 CFR 2520.104-42