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|Revenue Ruling 2001-62 -- a New Mortality Table (PDF)|
American Academy of Actuaries
Apr. 15, 2002
Begins on page 4. Excerpt: Contrary to earlier concerns among practitioners, the increases mandated by the new table are generally quite modest.... Use of the new table is mandatory for distributions with annuity starting dates on or after Dec. 31, 2002.... Optionally, a plan sponsor may specify an effective date earlier than Dec. 31, 2002.
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