M & K Employee Solutions, Inc. v. Trustees of IAM Nat. Pension · ¶47

But this section hurts rather than helps petitioners. As they acknowledge, actuarial assumptions are not plan rules or amendments. Accordingly, the retroactivity limits in § 1394 do not apply to actuarial assumptions. Congress chose not to enact a similar antiretroactivity rule in § 1393, which strongly suggests that actuarial assumptions are not subject to any such limitation. See Russello, 464 U. S., at 23. Inferring an antiretroactivity rule for the selection of actuarial assumptions would override Congress's choice.

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