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Treas. Reg. § 1.433(h)(3)-1

Mortality tables used to determine current liability.
eCFR amendment effective 2023-10-20 · current · last amended by T.D. 9983, 88 FR 72366, Oct. 20, 2023
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(a) Mortality tables used to determine current liability. In accordance with section 433(h)(3)(B), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3)-1(a)(1) and (a)(2)(ii) are used to determine a cooperative and small employer charity (CSEC) plan's current liability under section 433(h). For purposes of this paragraph (a), either the generational mortality tables used pursuant to § 1.430(h)(3)-1(b) or the static mortality tables used pursuant to § 1.430(h)(3)-1(c) are permitted to be used without regard to whether the plan is a small plan as defined in § 1.430(h)(3)-1(c)(1)(ii). However, substitute mortality tables under §§ 1.430(h)(3)-1(a)(2)(i) and 1.430(h)(3)-2 are not permitted to be used for purposes of this paragraph (a).
(b) Applicability date. This section applies for valuation dates occurring on or after January 1, 2024.
Source credit, amendments & notes

[T.D. 9983, 88 FR 72366, Oct. 20, 2023]

Treas. Reg. § 1.433(h)(3)-1 — Mortality tables used to determine current liability. · eCFR amendment effective 2023-10-20 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.433%28h%29%283%29-1&asof=2023-10-20 · printed Oct 16, 2026
On this page
  • (a) Mortality tables used to determine current liability.
  • (b) Applicability date.
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

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