13 pages. "This document sets forth final regulations that update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality tables specific to the plan in calculating present value for minimum funding purposes (as a substitute for the generally applicable mortality tables)."
[BenefitsLink correction of issuing agency.]  MORE >>

24 pages. "This revenue procedure updates the procedures set forth in Rev. Proc. 2017-55 ... and reflects the amendments to Section 1.430(h)(3)-2 that were published in the Federal Register on July 31, 2024... A request for approval to use substitute mortality tables for a plan that would first apply for a plan year beginning on or after January 1, 2025, must satisfy the requirements of Section 1.430(h)(3)-2 and this revenue procedure.... A request for approval to use substitute mortality tables generally must be submitted at least 7 months before the first day of the first plan year for which the substitute mortality tables are to apply."  MORE >>