M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension · ¶19

Determining a plan's UVBs is not a matter of simple arithmetic. The value of the UVBs depends upon both hard data about the plan (such as the number of benefciaries and the value of the plan's assets) and a variety of predictions about the future. For example, how many employees will draw on their benefits and for how long? And what is the value of those future benefits in today's dollars?

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