(a) Mortality tables used to determine current liability. The mortality assumptions that apply to a defined benefit plan for the plan year pursuant to
section 430(h)(3)(A) and
§ 1.430(h)(3)-1(a)(2) are used to determine a multiemployer plan's current liability for purposes of applying the rules of
section 431(c)(6). A multiemployer plan is permitted to apply either the static mortality tables used pursuant to
§ 1.430(h)(3)-1(a)(3) or generational mortality tables used pursuant to
§ 1.430(h)(3)-1(a)(4) for this purpose. However, for this purpose, a multiemployer plan is not permitted to use substitute mortality tables under
§ 1.430(h)(3)-2.