Retirement Plans Newsletter

BULLETIN
March 22, 2019

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[Official Guidance]

Text of IRS Notice 2019-26: Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2020 (PDF)

"This notice specifies updated mortality improvement rates and 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 mortality improvement rates and static tables, which are being issued pursuant to the regulations under Section 430(h)(3)(A), apply for purposes of calculating the funding target and other items for valuation dates occurring during the 2020 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) of the Code and section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2020 calendar year."
Internal Revenue Service [IRS]

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