[Code of Federal Regulations]

[Title 29, Volume 9]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 29CFR2520.104-42]



[Page 445]

 

                             TITLE 29--LABOR

 

 CHAPTER XXV--EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF 

                                  LABOR

 

PART 2520_RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE--Table of 

Contents

 

    Subpart D_Provisions Applicable to Both Reporting and Disclosure 

                              Requirements

 

Sec.  2520.104-42  Waiver of certain actuarial information in the annual 

report.



    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.

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    \1\ Schedule B was filed as part of the original document.



[44 FR 5446, Jan. 26, 1979]