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2023 Mortality Tables Update and Proposed Regulation Changes to Funding Mortality Tables
ASC 
[Guidance Overview] May 17, 2022 "[If] the proposed regulation is passed as written, the funding tables included in IRS Notice 2022-22 would be replaced. This change would apply for both small plans and large plans.... [P]lan sponsors should monitor activity to ensure the Base Table used in funding calculations match those published in final regulations.... The Applicable Mortality Table for 417(e)(3) calculation purposes would not change since it was not explicitly mentioned in the proposed regulation." MORE >> |
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