The IRS releases updated static mortality tables to be used for funding purposes for plan years 2009 through 2013.
Document Excerpt
This notice provides the static mortality tables to be used under section 430(h)(3)(A) of the Internal Revenue Code (Code) and section 303(h)(3)(A) of the Employee Retirement Income Security Act of 1974 (ERISA). These tables apply for purposes of calculating the funding target and other items for valuation dates occurring during calendar years 2009 through 2013.
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