"This notice specifies updated static mortality tables to be used for defined benefit pension plans ... These updated static mortality tables ... apply for purposes of calculating the funding target and other items for valuation dates occurring during the 2027 calendar year. This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under Section 417(e)(3) ... for distributions with annuity starting dates that occur during stability periods beginning in the 2027 calendar year."  MORE >>