Does a 401(h) plan no longer contributed to and is funded thru pensi

[Guest reesbe]

My client funds a 401(h) through their Pension plan. They have determined that they will no long contribute to the 401(h) and let it die a natural death. They plan to continue the 401(h) until the plan assets are depleted. Their actuary has told them that they do not need a valuation. Is this correct? Are their any special requirements for disclosure of this situation?

------------------