Loan & Distribution Specialist AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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AimPoint Pension
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Text of IRS Announcement 2000-7: Possible Revision of Mortality Tables for Pension Funding Purposes
Internal Revenue Service [IRS] [Official Guidance] Jan. 27, 2000
"Section 412(l) of the Code and section 302(d) of ERISA provide additional funding requirements for certain defined benefit pension plans. The additional funding requirements for a plan are in part based upon the current liability under a plan as defined in section 412(l)(7) of the Code and section 302(d)(7) of ERISA. Section 412(l)(7)(C) of the Code and section 302(d)(7)(C) of ERISA provide for the interest rate and mortality table to be used to determine the current liability of a plan."
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