Updated Mortality Table

The IRS releases updated mortality tables for purposes of Section 430(h)(3)(A).

Document Excerpt

 This notice provides updated static mortality tables to be used under § 430(h)(3)(A) of the Internal Revenue Code (Code) and § 303(h)(3)(A) of the Employee Retirement Income Security Act of 1974 (ERISA), and requests comments regarding the publication of mortality tables for future years. These tables apply for purposes of calculating the funding target and other items for valuation dates occurring during calendar years 2014 and 2015.

This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under § 417(e)(3) of the Code and § 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2014 and 2015 calendar years.


Link http://www.irs.gov/pub/irs-drop/n-13-49.pdf

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