(a) Mortality tables used to determine current liability. In accordance with
section 431(c)(6)(D), 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 multiemployer plan's current liability for purposes of applying the rules of
section 431(c)(6). 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. 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).