Code Fore 94 GAR Mortality On Sch. B

[Guest merlin]

Is the correct code 8 or 9?

[david rigby]

I have used 8 at least once in the past, but (now that you put me on the spot) I'm not sure it is correct, especially in light of this sentence on page 26 of the instructions:

"Code 9 includes mortality tables other than those listed in Codes 1 through 8, including any unisex version of the 1983 G.A.M. table."

[Guest merlin]

I was leaning toward 8 also, because I was assuming that UP-1994 was a synonym for 94GAR. It's not. It is an entirely different table: Uninsured Pensioners 1994, which I have to confess, is a table I'd never heard until I tried to research this question. So it seems that 9 is the correct answer.

[david rigby]

My recollection is that the UP 94 table is related to the 94GAR table, probably by a margin.

The table in Rev. Ruling 2001-62 is not quite either. It is "...based upon a fixed blend of 50 percent of the unloaded male mortality rates and 50 percent of the unloaded female mortality rates underlying the mortality rates in the 94 GAR, projected to 2002..."

[Guest merlin]

Related, but not identical, so I guess 9 is the answer. Just seems a little strange that they would assign a specific code to a relatively uncommon table, and throw the table with more applicability (at least in my small plan/lump sum world) into the catchall code.