Plan-specific substitute mortality tables used to determine present value.
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.430%28h%29%283%29-2&asof=2016-01-03 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.