Treas. Reg. § 1.433(h)(3)-1

By using this site, users agree to the Terms of Use on the Welcome page.

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eCFR amendment effective 2017-10-05 · superseded Oct 20, 2023 · last amended by T.D.9826, 82 FR 46410, Oct. 5, 2017

PrintCompare dates Ask AI about this section Official source ↗

(a) Mortality tables used to determine current liability. In accordance with section 433(h)(3)(B), 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 CSEC plan's current liability for purposes of applying the rules of section 433(c)(7)(C). 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)(2) may be used for a CSEC plan for this purpose, but substitute mortality tables under § 1.430(h)(3)-2 may not be used for this purpose.

(b) Effective/applicability date. This section applies for plan years beginning on or after January 1, 2018.

Source credit, amendments & notes

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

Treas. Reg. § 1.433(h)(3)-1 — Mortality tables used to determine current liability. · eCFR amendment effective 2017-10-05 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.433%28h%29%283%29-1&asof=2017-10-05 · printed Oct 16, 2026

Implements

I.R.C. § 433 Minimum funding standards for CSEC 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 9 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… (a)
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… (a)
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… (a)
Notice 2022-22 May 16, 2022 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023 (a)
Notice 2020-85 Dec 14, 2020 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022 (a)

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

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

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.

Effective	Through	Source	Amended by
Oct 5, 2017	Oct 19, 2023	eCFR amendment effective 2017-10-05 run 26	T.D.9826, 82 FR 46410, Oct. 5, 2017	View
Oct 20, 2023	current	eCFR amendment effective 2023-10-20 run 2	T.D. 9983, 88 FR 72366, Oct. 20, 2023	View · Redline (sign in)

Provision-level history (blame)