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IRS Proposes Updated Mortality Tables
Pensions & Investments 
Jan. 4, 2017
"[M]ost plan sponsors could continue to choose one of two standard mortality tables, either generational or static, that would be updated with new base mortality rates and projection factors. The static tables would also have updated projection periods. Plan sponsors that want to use plan-specific mortality tables would also have updated tables ... The current requirement that a plan have at least 1,000 participant deaths within two to five years in order to use custom tables would change to at least 100 deaths."
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