For purposes of determining a reasonable time period or a reasonable amount, the actuary should take into account factors including, but not limited to, the following, if applicable:
b. the source of the amortization base;
c. the anticipated pattern of the amortization payments, including the length of time until amortization payments exceed nominal interest on the outstanding balance;
d. whether the amortization base is positive or negative;
e. the duration of the actuarial accrued liability;
f. the average remaining service lifetime of active plan participants; and
g. the funded status of the plan or period to plan insolvency.
The actuary should assess whether the unfunded actuarial accrued liability is expected to be fully amortized.
For purposes of this section, the actuary should assume that all assumptions will be realized and actuarially determined contributions will be made when due.
