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2018 IRS Mortality Tables Finally Released: What Plan Sponsors Need to Know
Cowden Associates, Inc. Link to more items from this source
[Guidance Overview]
Oct. 5, 2017

"2018 minimum funding results and calculation of PBGC premiums will be significantly affected by use of the new tables, with likely increases in the mid-single digits by percentage, depending on a plan's benefit structure and demographics of its participants. PBGC premium calculations are especially sensitive to this because sponsors will be subjected to variable rate premiums of at least $38 per $1,000 of underfunding on a PBGC basis in 2018, unless a plan has already reached the PBGC variable rate premium cap."

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