(a) General rule. Subject to
paragraph (b) of this section (regarding certain death benefits), the plan administrator shall use the mortality factors prescribed in paragraphs (c), (d), and (e) of this section to value benefits under
§ 4044.52.
(b) Certain death benefits. If an annuity for one person is in pay status on the valuation date, and if the payment of a death benefit after the valuation date to another person, who need not be identifiable on the valuation date, depends in whole or in part on the death of the pay status annuitant, then the plan administrator shall value the death benefit using—
(1) The mortality rates that are applicable to the annuity in pay status under this section to represent the mortality of the pay status annuitant; and
(2) The mortality rates applicable to annuities not in pay status and to deferred benefits other than annuities, under paragraph (c) of this section, to represent the mortality of the death beneficiary.
(c) Mortality rates for healthy lives. The mortality rates applicable to annuities in pay status on the valuation date that are not being received as disability benefits, to annuities not in pay status on the valuation date, and to deferred benefits other than annuities, are—
(1) For male participants, the rates in Table 1 of appendix A to this part, and
(2) For female participants, the rates in Table 1 of appendix A to this part, set back 6 years.
(d) Mortality rates for disabled lives (other than Social Security disability). The mortality rates applicable to annuities in pay status on the valuation date that are being received as disability benefits and for which neither eligibility for, nor receipt of, Social Security disability benefits is a prerequisite, are—
(1) For male participants, the rates in Table 1 of appendix A to this part, set forward 3 years, and
(2) For female participants, the rates in Table 1 of appendix A to this part, set back 3 years.
(e) Mortality rates for disabled lives (Social Security disability). The mortality rates applicable to annuities in pay status on the valuation date that are being received as disability benefits and for which either eligibility for, or receipt of, Social Security disability benefits is a prerequisite, are the rates in Tables 2-M and 2-F of appendix A to this part.
29 C.F.R. § 4044.53 — Mortality assumptions. · CFR 2005 annual edition (revised as of 2005-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4044.53&asof=2000-07-01 · printed Oct 16, 2026