§ 6059.
(b)
Actuarial report
The actuarial report of a plan required by subsection (a) shall be prepared and signed by an enrolled actuary (within the meaning of section 7701(a)(35)) and shall contain—
(1)
a description of the funding method and actuarial assumptions used to determine costs under the plan,
(2)
a certification of the contribution necessary to reduce the minimum required contribution determined under section 430, the accumulated funding deficiency under section 433, or the accumulated funding deficiency determined under section 431, to zero,
(3)
a statement—
(A)
that to the best of his knowledge the report is complete and accurate, and
(B)
that the requirements for reasonable actuarial assumptions under section 430(h)(1), 431(c)(3), or 433(c)(3), whichever are applicable, have been complied with,
(4)
such other information as may be necessary to fully and fairly disclose the actuarial position of the plan, and
(5)
such other information regarding the plan as the Secretary may by regulations require.
(Added [Pub. L. 93–406, title II, § 1033(a)], Sept. 2, 1974, [88 Stat. 947]; amended [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 109–280, title I, § 114(f)], Aug. 17, 2006, [120 Stat. 855]; [Pub. L. 113–97, title II, § 202(c)(10)], Apr. 7, 2014, [128 Stat. 1138]; [Pub. L. 115–141, div. U, title IV, § 401(a)(265)], Mar. 23, 2018, [132 Stat. 1197].)