The plan administrator shall value all benefits as of the valuation date by -
(a) Using the mortality assumptions prescribed by § 4044.53 and the interest assumptions prescribed in appendix B to this part;
(b) Using interpolation methods, where necessary, at least as accurate as linear interpolation;
(c) Using valuation formulas that accord with generally accepted actuarial principles and practices; and
(d) Adjusting the values to reflect loading expenses in accordance with appendix C to this part.
[65 FR 14753, Mar. 17, 2000, as amended at 70 FR 72207, Dec. 2, 2005]