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Text of IRS Notice 2008-85: Updated Static Mortality Tables for Years 2009 Through 2013 (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Sept. 30, 2008
19 pages. Excerpt: These tables apply for purposes of calculating the funding target and other items for valuation dates occurring during calendar years 2009 through 2013. This notice also includes a modified 'unisex' version of the mortality tables for use in determining minimum present value under § 417(e)(3) of the Code and § 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in calendar years 2009 through 2013.
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