(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).