29 U.S.C. § 1393: Actuarial assumptions

actuarial assumptions and methods which, in the aggregate, are reasonable (taking into account the experience of the plan and reasonable expectations) and which, in combination, offer the actuary’s best estimate of anticipated experience under the plan, or actuarial assumptions and methods set forth in the corporation’s regulations for purposes of determining an employer’s withdrawal liability. rely on the most recent complete actuarial valuation used for purposes of section 412 of title 26 and reasonable estimates for the interim years of the unfunded vested benefits, and in the absence of complete data, rely on the data available or on data secured by a sampling which can reasonably be expected to be representative of the status of the entire plan. the value of nonforfeitable benefits under the plan, less the value of the assets of the plan.