Data / Federal rules / 2024-16520
Plan-Specific Substitute Mortality Tables for Determining Present Value
The Internal Revenue Service published this final rule in the Federal Register on July 31, 2024. It took effect on July 31, 2024.
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What the agency says
This document sets forth final regulations that update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality tables specific to the plan in calculating present value for minimum funding purposes (as a substitute for the generally applicable mortality tables). These regulations affect participants in, and beneficiaries of, certain retirement plans and employers maintaining those plans.
Key facts
- Document number
- 2024-16520
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- July 31, 2024
- Takes effect
- July 31, 2024
- Dates
- Effective date: These regulations are effective July 31, 2024.
- Docket
- TD 10005
- Regulation ID (RIN)
- 1545-BQ67
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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