Actuarial AssumptionsAssumptions about mortality rates (given in a mortality table) and the expected rate of return on assets (interest rate) that are used to determine the value of a stream of future benefit payments where the payment terms depend in part on the survival of a Participant or Beneficiary. Other actuarial assumptions may include rates at which salaries increase, rates of employee turnover and retirement, and other factors such as disability. These assumptions are determined by regulations, the Plan's Actuary, or the Plan Document.
