12/18/2001: Rev. Rul. 2001-62 Provides Mortality Table for Use in Making Certain Present Value Calculations (Internal Revenue Service)Excerpt: "The required use of the mortality table in this revenue ruling is effective for distributions with annuity starting dates on or after December 31, 2002, except that a plan may specify any earlier date during calendar year 2002 as the effective date for the required use of the mortality table in this revenue ruling under the plan."
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