Brief Case
Pension Resource

Treas. Reg. § 1.431(c)(6)-1

Mortality tables used to determine current liability.
eCFR amendment effective 2016-09-09 · superseded Oct 5, 2017 · last amended by T.D. 9419, 73 FR 44648, July 31, 2008
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(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.
(b) Effective/applicability date. This section applies for plan years beginning on or after January 1, 2008.
Source credit, amendments & notes

[T.D. 9419, 73 FR 44648, July 31, 2008]

Treas. Reg. § 1.431(c)(6)-1 — Mortality tables used to determine current liability. · eCFR amendment effective 2016-09-09 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.431%28c%29%286%29-1&asof=2016-11-17 · printed Oct 16, 2026
On this page
  • (a) Mortality tables used to determine current liability.
  • (b) Effective/applicability date.
Implements
I.R.C. § 431 Minimum funding standards for multiemployer plans
Guidance addressing this section
IRS / Treasury
Treasury Decisions
  • T.D. 9983 Nov 13, 2023 — These regulations prescribe mortality tables to be used for most defined benefit pension plans. The tables specify the probability of survival year-by-year for…
Also cited in 13 other documents
IRS / Treasury
Notices
  • Notice 2026-27 May 18, 2026 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
  • Notice 2025-40 Jul 28, 2025 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
  • Notice 2024-42 Jun 17, 2024 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of…
  • Notice 2022-22 May 16, 2022 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023
  • Notice 2020-85 Dec 14, 2020 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022
  • Notice 2013-49 Aug 5, 2013 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require…
  • Notice 2008-85 Oct 20, 2008 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t…
Final Rules
  • 88 FR 72357 Oct 20, 2023 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
  • 82 FR 46388 Oct 5, 2017 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
Proposed Rules
  • 87 FR 25161Proposed Apr 28, 2022 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Comments due Jun 9, 2022
  • 81 FR 95911Proposed Dec 29, 2016 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans
  • REG-143601-06Proposed Jun 11, 2007 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat…
Department of Labor (EBSA)
Proposed Rules
  • 81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Sep 9, 2016Oct 4, 2017eCFR amendment effective 2016-09-09 run 26T.D. 9419, 73 FR 44648, July 31, 2008View
Oct 5, 2017Oct 19, 2023eCFR amendment effective 2017-10-05 run 26T.D. 9826, 82 FR 46410, Oct. 5, 2017View · Redline (sign in)
Oct 20, 2023currenteCFR amendment effective 2023-10-20 run 2T.D. 9983, 88 FR 72366, Oct. 20, 2023View · Redline (sign in)
Provision-level history (blame)