Table 2C - Reserve Factors for Expenses* - Large Plans (more than 100 participants)
  Plan Assets Determinations Participant Database Actuarial Valuation Interim Benefits Administration
Years Since Trusteeship Per Large Plan Per Large Plan Per Large Plan Per Participant for the First 100 Participants in Plan Per Participant for the Next 400 Participants in Plan Per Participant for the Remaining Participants in Plan Per Participant
0<=y<1 $8,700 $76,000 $68,600 $790 $390 $60 $290
1<=y<2 $6,000 $50,000 $48,800 $560 $280 $40 $200
2<=y<3 $3,800 $34,700 $32,900 $380 $190 $30 $140
3<=y<4 $1,900 $26,800 $19,600 $220 $110 $20 $80
4<=y $1,100 $9,900 $6,400 $70 $40 $10 $30

 

Table 2C - Reserve Factors for Expenses* - Small Plans (100 or fewer participants)
  Plan Assets Determinations Participant Database Actuarial Valuation Interim Benefits Administration
Years Since Trusteeship Per Small Plan Per Small Plan Per Small Plan Per Participant for the First 100 Participants in Plan Per Participant for the Next 400 Participants in Plan Per Participant for the Remaining Participants in Plan Per Participant
0<=y<1 $5,100 $18,600 $68,600 $790 N/A N/A $290
1<=y<2 $3,500 $12,900 $48,800 $560 N/A N/A $200
2<=y<3 $2,200 $11,700 $32,900 $380 N/A N/A $140
3<=y<4 $1,100 $10,200 $19,600 $220 N/A N/A $80
4<=y $600 $3,400 $6,400 $70 N/A N/A $30

* In addition to the reserve factors shown, an expense reserve equal to 1.18% of the liability for benefits applies to both Large Plans and Small Plans.

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