INVESTMENT PROVISIONS 68. Annual valuation of assets; allocation of trust earnings and…
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Rev. Rul. 80-155, 1980-1 C.B. 84
Sample Plan Language:
The assets of the plan will be valued annually at fair market value as of the last day of the plan year. On such date, the earnings and losses of the plan will be allocated to each participant's account in the ratio that such account balance bears to all account balances.
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