Content Last Revised: 01/26/1979 ---DISCLAIMER---

CFR	Code of Federal Regulations Pertaining to EBSA

Title 29

Labor

Chapter XXV

Pension and Welfare Benefits Administration, Department of Labor

Part 2520

Rules and Regulations for Reporting and Disclosure

Subpart D

Provisions Applicable to Both Reporting and Disclosure Requirements

• Section Number: 2520.104-42
• Section Name: 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]