"[P]lan sponsors may want to consider taking the following steps in the coming months: [1] Review updated projections of minimum funding and PBGC premium requirements taking into account the proposed mortality table. [2] Evaluate whether the sponsor might be eligible to use a substitute mortality table, and whether doing so would result in savings. [3] Determine the potential impact of the new tables on possible de-risking strategies. [4] Consider how this may impact ongoing plan administration and benefit distribution calculations after the IRS issues the new Code section 417(e) table for minimum lump sum distribution purposes[.]"  MORE >>