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Text of IRS Notice 2004-78 Providing Actuarial Assumptions to Be Used in 415 Calculations (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 15, 2004
4 pages. Excerpt: Under the changes to § 415(b)(2) ... made by ... PFEA '04, if a defined benefit plan provides a benefit in a form that is subject to the minimum present value requirements of § 417(e)(3) ... in a plan year beginning in 2004 or 2005, the actuarially equivalent straight life annuity ... is the greater of the straight life annuity determined using the plan rate and plan mortality table and the straight life annuity determined using 5.5% and the applicable mortality table.
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