Data / Federal rules / 2024-00978
Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions
The Internal Revenue Service published this final rule in the Federal Register on January 19, 2024. It took effect on January 19, 2024.
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What the agency says
This document sets forth final regulations providing guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations provide guidance on changes made by the Pension Protection Act of 2006 to the prescribed interest rate and mortality table and other guidance, including rules regarding the treatment of preretirement mortality discounts and Social Security level income options. These regulations affect participants, beneficiaries, sponsors, and administrators of defined benefit pension plans.
Key facts
- Document number
- 2024-00978
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 19, 2024
- Takes effect
- January 19, 2024
- Dates
- Effective date: These regulations are effective on January 19, 2024.
- Docket
- TD 9987
- Regulation ID (RIN)
- 1545-BK95
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 11
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.