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IRS's Final Regulations on Mortality Tables for Funding (PDF)
Prudential Retirement 
[Guidance Overview] Oct. 14, 2008
2 pages. Excerpt: To comply with PPA, the IRS has published new mortality tables. The IRS has also provided rules for the use of substitute mortality tables by certain plans. These rules do not apply to actual benefit payment calculations. For example, for lump sum payments with annuity starting dates occurring during plan years beginning on or after January 1, 2008, the 2008 Applicable Mortality Table and the applicable mortality table for each subsequent year must be used.
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