"Although the actual impact of the new mortality table will vary from plan to plan ... it is generally expected to increase plan liabilities. Prior estimates have indicated an average increase of around 8%, but the associated mortality improvement scale could mitigate the increase with an estimated 1.5-2% reduction. In addition to minimum funding requirements, the regulation would also affect the calculation of PBGC variable rate premiums.... The period needed for the OMB review casts doubts on whether the regulation will become effective in 2018."

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