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IRS Issues Proposed Mortality Tables for Use with New Funding Rules
Deloitte 
June 4, 2007
Excerpt: Under the proposed regulations the generally applicable mortality tables would be based on the RP-2000 Mortality Tables Report.... The mortality tables the IRS issued earlier this year also provided separate rates for annuitants and nonannuitants. However, those final regulations permit plans to use a blended table instead of separate annuitant and nonannuitant rates for 2007 only.
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