Code of Federal Regulations · Section
§ 2520.104-42 — -42 Waiver Of Certain Actuarial Information In The Annual Report
29 C.F.R. § 2520.104-42
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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.
Authorizing Statute
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Annual reports29 U.S.C. § 1023
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Duty of disclosure and reporting29 U.S.C. § 1021
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Qualified pension, profit-sharing, and stock bonus plans26 U.S.C. § 401
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Coverage29 U.S.C. § 1003
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Civil enforcement29 U.S.C. § 1132