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Updated Static Mortality Tables for Defined Benefit ...
Updated Static Mortality Tables for Defined Benefit Pension Plans for 2018 Notice 2017-60 PURPOSE This notice sets forth the Mortality table that is used for purposes of determining minimum present value under 417(e)(3) of the Internal Revenue Code (Code) and section 205(g)(3) of the Employee Retirement Income Security Act of 1974, Public Law No. 93-406, as amended, for distributions with annuity starting dates that occur during stability periods beginning in the 2018 calendar year. This Mortality table is a modified unisex version of the Mortality Tables specified under 430(h)(3)(A) of the Code, which have been revised pursuant to 430(h)(3)(B) by 9826, for plan years beginning in 2018.
Section 417(e)(3) generally provides that the present value of certain accelerated forms of benefit under a qualified pension plan (including single-sum
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