Withdrawal Liability Assumptions

[LIBOR]

Just wondering if there is any guidance on the assumptions to use in determining withdrawal liability ( i.e. interest and mortality ) ??

[KJohnson]

Segal puts out the results of surveys of various assumptions used in multiemployer plans. This year's survey I believe involved over 400 plans. Not surprisingly most used the "Segal Method" for the interest rate assumption with a small number using the funding assumption. You can find the report here:

http://www.benefitslink.com/articles/multi...nding010410.pdf

Look toward the end for an explanation of certain actuarial assumptions.

Other consultants/actuaries may have published similar surveys.