§4281.17 Asset valuation methods—in general.

(a) General rule. The plan sponsor shall value plan assets as of the valuation date, using the valuation methods prescribed by this section and §4281.18 (regarding outstanding claims for withdrawal liability), and deducting administrative liabilities in accordance with paragraph (c) of this section.

(b) Assets other than withdrawal liability claims. The plan sponsor shall value any plan asset (other than an outstanding claim for withdrawal liability) by such method or methods as the plan sponsor reasonably believes most accurately determine fair market value.