Brief Case
Pension Resource

Treas. Reg. § 1.431(c)(6)-1

Mortality tables used to determine current liability.
eCFR amendment effective 2017-10-05 · superseded Oct 20, 2023 · last amended by T.D. 9826, 82 FR 46410, Oct. 5, 2017
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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) are used to determine a multiemployer plan's current liability for purposes of applying the rules of section 431(c)(6). Either the generational mortality tables used pursuant to § 1.430(h)(3)-1(a)(2) or the static mortality tables used pursuant to § 1.430(h)(3)-1(a)(3) may be used for a multiemployer plan for this purpose. However, for this purpose, substitute mortality tables under § 1.430(h)(3)-2 may not be used for a multiemployer plan.
(b) Effective/applicability date. This section applies for plan years beginning on or after January 1, 2018. For rules that apply to plan years beginning before January 1, 2018 and on or after January 1, 2008, see § 1.431(c)(6)-1 (as contained in 26 CFR part 1 revised April 1, 2015).
Source credit, amendments & notes

[T.D. 9826, 82 FR 46410, Oct. 5, 2017]

Treas. Reg. § 1.431(c)(6)-1 — Mortality tables used to determine current liability. · eCFR amendment effective 2017-10-05 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.431%28c%29%286%29-1&asof=2017-10-05 · 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)