Retirement Plans Newsletter

BULLETIN
Supplement to
September 3, 2016

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[Official Guidance]

Text of IRS Notice 2016-50: Updated Static Mortality Tables for Defined Benefit Pension Plans for 2017 (PDF)
"This notice provides updated static mortality tables to be used for defined benefit pension plans under Section 430(h)(3)(A) of the Internal Revenue Code and Section 303(h)(3)(A) of [ERISA]. These updated tables, which are being issued using the methodology in the existing final regulations under Section 430(h)(3)(A), apply for purposes of calculating the funding target and other items for valuation dates occurring during calendar year 2017. This notice also includes a modified unisex version of the mortality tables for use in determining minim um present value under Section 417(e)(3) of the Code and Section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2017 calendar year."
Internal Revenue Service [IRS]
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