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Future of professionals report 2025
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Screen MB-2 - Multiemployer Miscellaneous and Reconciliation (5500)
Actuarial Assumptions
Interest rate for RPA ’94 current liability, if applicable
The interest rate must not fall outside the range of 90 to 105 percent of the weighted average interest rate. For example, if the weighted average interest rate is eight percent, then the interest rate you enter in this field must fall between 7.2 percent (eight percent times 90 percent) and 8.4 percent (eight percent times 105 percent).
Year of projection
Enter the year as two characters; for example, enter
71
for 1971.Age setback / forward
Enter a setback as a negative number. Enter a set forward as a positive number.
Value of monthly pension
If the valuation does not separately identify the mortality, interest, and expense elements, enter the value of $1 monthly pension.
Valuation liability interest rate, if applicable
Enter the expected interest rate (investment return) used to determine all other calculated values with the exception of current liability and liabilities determined under the alternative funding standard account to the nearest hundredth of a percent.
Salary scale, if applicable
If you use a uniform level annual rate of salary increase, enter that annual rate. Otherwise, enter the level annual rate of salary increase that is equivalent to the rates of salary increase used.