"The next hurdle will be what happens when the IRS mandates a new [mortality] table for ERISA calculations and 417(e) minimum lump sum amounts.... Based on what is currently published, it is anticipated that lump sums could increase anywhere from 2.5% to 4.0%. The hope is that interest rates will improve by 2017 and offset this increase.... [P]lan sponsors should remember that lump sums will still cost more in 2017 than they would have without the update to the mortality tables."