cash balance annuity conversion

[Gary]

A cash balance plan defines act equiv to be

30 yr treasury and gatt for lump sums and

71GAM, 7%, otherwise

They say that to convert cash balance account to annuity you divide by an annuity factor based on the 30 year treasury rate, but give no specific mortality table.

Question is - what mortality table s/b used or is most reasonable?

If the 71GAM is used, this results in a lower annuity factor and thus a larger accrued benefit and potentially larger lump sum. i.e. larger than account balance.