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IRS Updates Static Mortality Tables For 2009 Through 2013.

SEP. 29, 2008

Notice 2008-85; 2008-42 I.R.B. 905

DATED SEP. 29, 2008
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For updated procedures for requesting the use of substitute pension

    plan mortality tables, see Rev. Proc. 2008-62 at Doc

    2008-20834.

    For T.D. 9419, see Doc 2008-16690 or 2008 TNT 148-7.

    For Rev. Proc. 2007-67, 2007-48 I.R.B. 1047, see Doc 2007-24706 or

    2007 TNT 216-10.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2008-20829
  • Tax Analysts Electronic Citation
    2008 TNT 190-12
Citations: Notice 2008-85; 2008-42 I.R.B. 905

Part III -- Administrative, Miscellaneous, and Procedural

Updated static mortality tables for the years 2009 through 2013.

This notice provides the static mortality tables to be used under § 430(h)(3)(A) of the Internal Revenue Code (Code) and § 303(h)(3)(A) of the Employee Retirement Income Security Act of 1974 (ERISA). These tables apply for purposes of calculating the funding target and other items for valuation dates occurring during calendar years 2009 through 2013.

This notice also includes a modified "unisex" version of the mortality tables for use in determining minimum present value under § 417(e)(3) of the Code and § 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in calendar years 2009 through 2013.

BACKGROUND

Section 412 of the Code provides minimum funding requirements that generally apply for defined benefit plans. The Pension Protection Act of 2006, Public Law 109-280 (PPA), makes extensive changes to those minimum funding requirements that generally apply for plan years beginning on or after January 1, 2008. Section 430, which was added by PPA, specifies the minimum funding requirements that apply to defined benefit plans that are not multiemployer plans pursuant to § 412. Section 430(a) defines the minimum required contribution for a defined benefit plan that is not a multiemployer plan by reference to the plan's funding target for the plan year.

Section 430(h)(3) provides rules regarding the mortality tables to be used under § 430. Under § 430(h)(3)(A), except as provided in § 430(h)(3)(C) or (D), the Secretary is to prescribe by regulation mortality tables to be used in determining any present value or making any computation under § 430. Those tables are to be based on the actual experience of pension plans and projected trends in such experience.

Section 430(h)(3)(C) provides that, upon request by a plan sponsor and approval by the Secretary, substitute mortality tables that meet the applicable requirements may be used in lieu of the standard mortality tables provided under § 430(h)(3)(A). Section 430(h)(3)(D) provides for the use of separate mortality tables with respect to certain individuals who are entitled to benefits on account of disability. These separate mortality tables are permitted to be used with respect to disabled individuals in lieu of the generally applicable mortality tables provided pursuant to § 430(h)(3)(A) or the substitute mortality tables under § 430(h)(3)(C).

Determination of Minimum Funding Requirements under § 430

On July 31, 2008, the IRS issued final regulations under § 430(h)(3), at 73 FR 44632 [TD 9419]. These regulations provide for mortality tables, based on the tables contained in the RP-2000 Mortality Tables Report1, adjusted for mortality improvement using Projection Scale AA as recommended in that report. Section 1.430(h)(3)-1 generally requires the use of separate tables for nonannuitant and annuitant periods for large plans (those with over 500 participants as of the valuation date). Sponsors of small plans (those with 500 or fewer participants as of the valuation date) are permitted to use a combined table that applies the same mortality rates to both annuitants and nonannuitants.

Section 1.430(h)(3)-1 of the final regulations outlines the methodology that the IRS will use to establish mortality tables as provided under § 430(h)(3)(A). The mortality tables set forth in § 1.430(h)(3)-1 are based on expected mortality as of 2000 and reflect the impact of expected improvements in mortality. The regulations permit plan sponsors to apply the projection of mortality improvement in either of two ways: through use of static tables that are updated annually to reflect expected improvements in mortality, or through use of generational tables. The regulations include static mortality tables for use in actuarial valuations as of valuation dates occurring in 2008 and provide that the mortality tables for valuation dates occurring in future years are to be provided in the Internal Revenue Bulletin.

Application of These Tables for Other Purposes under the Funding Rules

Section 1.412(l)(7)-1(a), issued February 2, 2007, provides that for plan years beginning on or after January 1, 2008, the mortality tables described in § 430(h)(3)(A) are to be used to determine current liability under § 412(l)(7) of the Code for nondisabled participants. This is relevant for plans for which the effective date of § 430 is delayed, pursuant to sections 104 through 106 of PPA.

Section 1.431(c)(6)-1 of the final regulations, issued July 31, 2008, provides that the same mortality assumptions that apply for purposes of § 430(h)(3)(A) and § 1.430(h)(3)-1(a)(2) are used to determine a multiemployer plan's current liability for purposes of applying the full-funding rules of § 431(c)(6). For this purpose, a multiemployer plan is permitted to apply either the annually-adjusted static mortality tables or the generational mortality tables.

Application of Mortality Tables for Minimum Present Value Requirements under § 417(e)(3)

Section 417(e)(3) generally provides that the present value of certain benefits under a qualified pension plan (including single-sum distributions) cannot be less than the present value of the accrued benefit using applicable interest rates and the applicable mortality table. Under § 1.417(e)-1(d)(1), these rules must also be used to compute the present value of a plan benefit for purposes of determining whether consent for a distribution is required under § 411(a)(11)(A).

For plan years beginning on or after January 1, 2008, § 417(e)(3)(B) defines the term "applicable mortality table" as the mortality table specified for the plan year under § 430(h)(3)(A) (without regard to § 430(h)(3)(C) or (D)), modified as appropriate by the Secretary.

Rev. Rul. 2007-67, 2007-48 I.R.B. 1047, provides that, except as otherwise stated in future guidance, the applicable mortality table under § 417(e)(3) for 2008 is based on a fixed blend of 50% of the static male combined mortality rates and 50% of the static female combined mortality rates promulgated under § 1.430(h)(3)-1(c)(3) of the proposed regulations (which have since been issued as final regulations). The applicable mortality table for purposes of § 417(e)(3) is not a generational table. Rev. Rul. 2007-67 also provides that the applicable mortality table for a given year applies to distributions with annuity starting dates that occur during stability periods that begin during that calendar year. Rev. Rul. 2007-67 further states that the § 417(e)(3) applicable mortality table for each subsequent year will be published in future guidance and, except as provided in that future guidance, will be determined from the § 430(h)(3)(A) tables on the same basis as the applicable mortality table for 2008. This Notice sets forth the § 417(e)(3) applicable mortality table for distributions with annuity starting dates that occur during stability periods that begin during calendar years 2009 through 2013.

STATIC MORTALITY TABLES FOR YEARS 2009 THROUGH 2013

The static mortality tables that apply under § 430(h)(3)(A) for valuation dates occurring in years 2009 through 2013 are set forth in the appendix to this Notice. The mortality rates in these tables have been developed from the base rates, projection factors, and weighting factors set forth in § 1.430(h)(3)-1, using the blending techniques described in the preamble to those regulations.

The static mortality tables that apply under § 417(e)(3) for distributions with annuity starting dates occurring during stability periods beginning in years 2009 through 2013 are set forth in the appendix to this Notice in the column labeled "Unisex." These tables were derived from the tables used for § 430(h)(3)(A) following the procedures set forth in Rev. Rul. 2007-67.

Drafting Information

The principal author of this notice is Carolyn E. Zimmerman of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact Ms. Zimmerman at retirementplanquestions@irs.gov.

 

APPENDIX

 

 

                       Mortality tables for 2009

 

 

                 Valuation dates occurring during 2009

 

 Distributions subject to § 417(e)(3) with annuity starting dates

 

              during stability periods beginning in 2009

 

 

 MALE      MALE      MALE      FEMALE    FEMALE    FEMALE    UNISEX

 

 

 2009      2009      2009      2009      2009      2009      2009

 

 Non-      Annuitant Optional  Non-      Annuitant Optional  Table for

 

 Annuitant Table     Combined  Annuitant Table     Combined  Distributions

 

 Table               Table     Table               Table     Subject to

 

                     for Small                     for Small § 417(e)(3)

 

                     Plans                         Plans

 

 

 0.000392  0.000392  0.000392  0.000352  0.000352  0.000352  0.000372

 

 0.000265  0.000265  0.000265  0.000229  0.000229  0.000229  0.000247

 

 0.000220  0.000220  0.000220  0.000171  0.000171  0.000171  0.000196

 

 0.000171  0.000171  0.000171  0.000128  0.000128  0.000128  0.000150

 

 0.000157  0.000157  0.000157  0.000116  0.000116  0.000116  0.000137

 

 0.000150  0.000150  0.000150  0.000108  0.000108  0.000108  0.000129

 

 0.000144  0.000144  0.000144  0.000102  0.000102  0.000102  0.000123

 

 0.000133  0.000133  0.000133  0.000091  0.000091  0.000091  0.000112

 

 0.000129  0.000129  0.000129  0.000086  0.000086  0.000086  0.000108

 

 0.000131  0.000131  0.000131  0.000087  0.000087  0.000087  0.000109

 

 0.000135  0.000135  0.000135  0.000088  0.000088  0.000088  0.000112

 

 0.000140  0.000140  0.000140  0.000091  0.000091  0.000091  0.000116

 

 0.000148  0.000148  0.000148  0.000095  0.000095  0.000095  0.000122

 

 0.000160  0.000160  0.000160  0.000105  0.000105  0.000105  0.000133

 

 0.000170  0.000170  0.000170  0.000115  0.000115  0.000115  0.000143

 

 0.000179  0.000179  0.000179  0.000123  0.000123  0.000123  0.000151

 

 0.000190  0.000190  0.000190  0.000131  0.000131  0.000131  0.000161

 

 0.000199  0.000199  0.000199  0.000134  0.000134  0.000134  0.000167

 

 0.000209  0.000209  0.000209  0.000132  0.000132  0.000132  0.000171

 

 0.000218  0.000218  0.000218  0.000130  0.000130  0.000130  0.000174

 

 0.000231  0.000231  0.000231  0.000127  0.000127  0.000127  0.000179

 

 0.000243  0.000243  0.000243  0.000129  0.000129  0.000129  0.000186

 

 0.000260  0.000260  0.000260  0.000134  0.000134  0.000134  0.000197

 

 0.000275  0.000275  0.000275  0.000140  0.000140  0.000140  0.000208

 

 0.000295  0.000295  0.000295  0.000148  0.000148  0.000148  0.000222

 

 0.000327  0.000327  0.000327  0.000160  0.000160  0.000160  0.000244

 

 0.000339  0.000339  0.000339  0.000167  0.000167  0.000167  0.000253

 

 0.000348  0.000348  0.000348  0.000176  0.000176  0.000176  0.000262

 

 0.000365  0.000365  0.000365  0.000186  0.000186  0.000186  0.000276

 

 0.000394  0.000394  0.000394  0.000207  0.000207  0.000207  0.000301

 

 0.000442  0.000442  0.000442  0.000253  0.000253  0.000253  0.000348

 

 0.000498  0.000498  0.000498  0.000289  0.000289  0.000289  0.000394

 

 0.000559  0.000559  0.000559  0.000317  0.000317  0.000317  0.000438

 

 0.000622  0.000622  0.000622  0.000342  0.000342  0.000342  0.000482

 

 0.000685  0.000685  0.000685  0.000364  0.000364  0.000364  0.000525

 

 0.000746  0.000746  0.000746  0.000385  0.000385  0.000385  0.000566

 

 0.000802  0.000802  0.000802  0.000405  0.000405  0.000405  0.000604

 

 0.000834  0.000834  0.000834  0.000426  0.000426  0.000426  0.000630

 

 0.000863  0.000863  0.000863  0.000451  0.000451  0.000451  0.000657

 

 0.000890  0.000890  0.000890  0.000491  0.000491  0.000491  0.000691

 

 0.000919  0.000947  0.000919  0.000539  0.000539  0.000539  0.000729

 

 0.000955  0.001060  0.000956  0.000593  0.000593  0.000593  0.000775

 

 0.000996  0.001230  0.000999  0.000652  0.000652  0.000652  0.000826

 

 0.001046  0.001456  0.001053  0.000716  0.000716  0.000716  0.000885

 

 0.001102  0.001739  0.001116  0.000763  0.000767  0.000763  0.000940

 

 0.001152  0.002078  0.001177  0.000810  0.000869  0.000811  0.000994

 

 0.001206  0.002474  0.001246  0.000857  0.001021  0.000861  0.001054

 

 0.001263  0.002926  0.001323  0.000927  0.001224  0.000937  0.001130

 

 0.001322  0.003435  0.001408  0.001002  0.001478  0.001022  0.001215

 

 0.001383  0.003998  0.001501  0.001111  0.001782  0.001145  0.001323

 

 0.001444  0.004067  0.001575  0.001232  0.001900  0.001271  0.001423

 

 0.001507  0.004085  0.001684  0.001402  0.002112  0.001455  0.001570

 

 0.001614  0.004142  0.001855  0.001598  0.002386  0.001673  0.001764

 

 0.001732  0.004196  0.002049  0.001824  0.002716  0.001930  0.001990

 

 0.001911  0.004344  0.002414  0.002083  0.003105  0.002277  0.002346

 

 0.002138  0.004580  0.002913  0.002385  0.003565  0.002722  0.002818

 

 0.002404  0.004898  0.003347  0.002669  0.004047  0.003138  0.003243

 

 0.002714  0.005327  0.003864  0.002918  0.004542  0.003548  0.003706

 

 0.002997  0.005782  0.004386  0.003191  0.005105  0.004026  0.004206

 

 0.003312  0.006332  0.005013  0.003485  0.005722  0.004593  0.004803

 

 0.003745  0.007068  0.005851  0.003799  0.006386  0.005301  0.005576

 

 0.004118  0.007785  0.006723  0.004128  0.007096  0.006086  0.006405

 

 0.004614  0.008739  0.007874  0.004468  0.007853  0.007014  0.007444

 

 0.005010  0.009670  0.008903  0.004814  0.008671  0.007916  0.008410

 

 0.005399  0.010709  0.010089  0.005161  0.009565  0.008927  0.009508

 

 0.005916  0.012059  0.011642  0.005503  0.010533  0.010089  0.010866

 

 0.006281  0.013351  0.013005  0.005837  0.011574  0.011211  0.012108

 

 0.006466  0.014525  0.014234  0.006158  0.012710  0.012397  0.013316

 

 0.006780  0.016045  0.015780  0.006463  0.013985  0.013704  0.014742

 

 0.006903  0.017436  0.017162  0.006750  0.015452  0.015157  0.016160

 

 0.007774  0.019292  0.019022  0.007373  0.016873  0.016583  0.017803

 

 0.009516  0.021421  0.021173  0.008619  0.018768  0.018493  0.019833

 

 0.012129  0.023860  0.023646  0.010487  0.020528  0.020290  0.021968

 

 0.015613  0.026618  0.026446  0.012978  0.022752  0.022554  0.024500

 

 0.019968  0.030193  0.030060  0.016092  0.024716  0.024569  0.027315

 

 0.025194  0.033653  0.033565  0.019829  0.027232  0.027131  0.030348

 

 0.031291  0.038045  0.037992  0.024188  0.030479  0.030415  0.034204

 

 0.038259  0.042968  0.042944  0.029170  0.033598  0.033568  0.038256

 

 0.046098  0.048531  0.048525  0.034775  0.037094  0.037086  0.042806

 

 0.054807  0.054807  0.054807  0.041002  0.041002  0.041002  0.047905

 

 0.062339  0.062339  0.062339  0.045382  0.045382  0.045382  0.053861

 

 0.070779  0.070779  0.070779  0.050310  0.050310  0.050310  0.060545

 

 0.078898  0.078898  0.078898  0.055861  0.055861  0.055861  0.067380

 

 

 0.089172  0.089172  0.089172  0.062127  0.062127  0.062127  0.075650

 

 0.098983  0.098983  0.098983  0.070337  0.070337  0.070337  0.084660

 

 0.109743  0.109743  0.109743  0.079719  0.079719  0.079719  0.094731

 

 0.123554  0.123554  0.123554  0.090353  0.090353  0.090353  0.106954

 

 0.138984  0.138984  0.138984  0.100638  0.100638  0.100638  0.119811

 

 0.153594  0.153594  0.153594  0.113562  0.113562  0.113562  0.133578

 

 0.172016  0.172016  0.172016  0.125502  0.125502  0.125502  0.148759

 

 0.187360  0.187360  0.187360  0.137817  0.137817  0.137817  0.162589

 

 0.206439  0.206439  0.206439  0.150220  0.150220  0.150220  0.178330

 

 0.222695  0.222695  0.222695  0.165060  0.165060  0.165060  0.193878

 

 0.238927  0.238927  0.238927  0.177036  0.177036  0.177036  0.207982

 

 0.259058  0.259058  0.259058  0.188377  0.188377  0.188377  0.223718

 

 0.274955  0.274955  0.274955  0.198905  0.198905  0.198905  0.236930

 

 0.290399  0.290399  0.290399  0.211822  0.211822  0.211822  0.251111

 

 0.310289  0.310289  0.310289  0.220391  0.220391  0.220391  0.265340

 

 0.324963  0.324963  0.324963  0.227712  0.227712  0.227712  0.276338

 

 0.339084  0.339084  0.339084  0.233696  0.233696  0.233696  0.286390

 

 0.358628  0.358628  0.358628  0.244834  0.244834  0.244834  0.301731

 

 0.371685  0.371685  0.371685  0.254498  0.254498  0.254498  0.313092

 

 0.383040  0.383040  0.383040  0.266044  0.266044  0.266044  0.324542

 

 0.392003  0.392003  0.392003  0.279055  0.279055  0.279055  0.335529

 

 0.397886  0.397886  0.397886  0.293116  0.293116  0.293116  0.345501

 

 0.400000  0.400000  0.400000  0.307811  0.307811  0.307811  0.353906

 

 0.400000  0.400000  0.400000  0.322725  0.322725  0.322725  0.361363

 

 0.400000  0.400000  0.400000  0.337441  0.337441  0.337441  0.368721

 

 0.400000  0.400000  0.400000  0.351544  0.351544  0.351544  0.375772

 

 0.400000  0.400000  0.400000  0.364617  0.364617  0.364617  0.382309

 

 0.400000  0.400000  0.400000  0.376246  0.376246  0.376246  0.388123

 

 0.400000  0.400000  0.400000  0.386015  0.386015  0.386015  0.393008

 

 0.400000  0.400000  0.400000  0.393507  0.393507  0.393507  0.396754

 

 0.400000  0.400000  0.400000  0.398308  0.398308  0.398308  0.399154

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 1.000000  1.000000  1.000000  1.000000  1.000000  1.000000  1.000000

 

 

                       Mortality tables for 2010

 

 

                 Valuation dates occurring during 2010

 

 Distributions subject to  § 417(e)(3) with annuity starting dates

 

              during stability periods beginning in 2010

 

 

 MALE      MALE      MALE      FEMALE    FEMALE    FEMALE    UNISEX

 

 

 2010      2010      2010      2010      2010      2010      2010

 

 Non-      Annuitant Optional  Non-      Annuitant Optional  Table for

 

 Annuitant Table     Combined  Annuitant Table     Combined  Distributions

 

 Table               Table     Table               Table     Subject to

 

                     for Small                     for Small § 417(e)(3)

 

                     Plans                         Plans

 

 

 0.000384  0.000384  0.000384  0.000345  0.000345  0.000345  0.000365

 

 0.000259  0.000259  0.000259  0.000224  0.000224  0.000224  0.000242

 

 0.000215  0.000215  0.000215  0.000168  0.000168  0.000168  0.000192

 

 0.000168  0.000168  0.000168  0.000126  0.000126  0.000126  0.000147

 

 0.000154  0.000154  0.000154  0.000113  0.000113  0.000113  0.000134

 

 0.000147  0.000147  0.000147  0.000106  0.000106  0.000106  0.000127

 

 0.000141  0.000141  0.000141  0.000100  0.000100  0.000100  0.000121

 

 0.000130  0.000130  0.000130  0.000089  0.000089  0.000089  0.000110

 

 0.000126  0.000126  0.000126  0.000084  0.000084  0.000084  0.000105

 

 0.000128  0.000128  0.000128  0.000085  0.000085  0.000085  0.000107

 

 0.000132  0.000132  0.000132  0.000086  0.000086  0.000086  0.000109

 

 0.000138  0.000138  0.000138  0.000089  0.000089  0.000089  0.000114

 

 0.000145  0.000145  0.000145  0.000094  0.000094  0.000094  0.000120

 

 0.000157  0.000157  0.000157  0.000103  0.000103  0.000103  0.000130

 

 0.000167  0.000167  0.000167  0.000114  0.000114  0.000114  0.000141

 

 0.000176  0.000176  0.000176  0.000121  0.000121  0.000121  0.000149

 

 0.000186  0.000186  0.000186  0.000129  0.000129  0.000129  0.000158

 

 0.000196  0.000196  0.000196  0.000132  0.000132  0.000132  0.000164

 

 0.000205  0.000205  0.000205  0.000130  0.000130  0.000130  0.000168

 

 0.000214  0.000214  0.000214  0.000128  0.000128  0.000128  0.000171

 

 0.000227  0.000227  0.000227  0.000125  0.000125  0.000125  0.000176

 

 0.000238  0.000238  0.000238  0.000126  0.000126  0.000126  0.000182

 

 0.000256  0.000256  0.000256  0.000132  0.000132  0.000132  0.000194

 

 0.000271  0.000271  0.000271  0.000138  0.000138  0.000138  0.000205

 

 0.000292  0.000292  0.000292  0.000146  0.000146  0.000146  0.000219

 

 0.000325  0.000325  0.000325  0.000158  0.000158  0.000158  0.000242

 

 0.000337  0.000337  0.000337  0.000165  0.000165  0.000165  0.000251

 

 0.000347  0.000347  0.000347  0.000174  0.000174  0.000174  0.000261

 

 0.000363  0.000363  0.000363  0.000183  0.000183  0.000183  0.000273

 

 0.000392  0.000392  0.000392  0.000205  0.000205  0.000205  0.000299

 

 0.000440  0.000440  0.000440  0.000251  0.000251  0.000251  0.000346

 

 0.000496  0.000496  0.000496  0.000286  0.000286  0.000286  0.000391

 

 0.000557  0.000557  0.000557  0.000314  0.000314  0.000314  0.000436

 

 0.000619  0.000619  0.000619  0.000338  0.000338  0.000338  0.000479

 

 0.000682  0.000682  0.000682  0.000360  0.000360  0.000360  0.000521

 

 0.000742  0.000742  0.000742  0.000380  0.000380  0.000380  0.000561

 

 0.000798  0.000798  0.000798  0.000399  0.000399  0.000399  0.000599

 

 0.000829  0.000829  0.000829  0.000420  0.000420  0.000420  0.000625

 

 0.000857  0.000857  0.000857  0.000444  0.000444  0.000444  0.000651

 

 0.000883  0.000883  0.000883  0.000484  0.000484  0.000484  0.000684

 

 0.000911  0.000938  0.000911  0.000530  0.000530  0.000530  0.000721

 

 0.000945  0.001049  0.000946  0.000584  0.000584  0.000584  0.000765

 

 0.000985  0.001215  0.000988  0.000642  0.000642  0.000642  0.000815

 

 0.001033  0.001436  0.001040  0.000705  0.000705  0.000705  0.000873

 

 0.001087  0.001713  0.001101  0.000751  0.000755  0.000751  0.000926

 

 0.001136  0.002045  0.001161  0.000797  0.000855  0.000798  0.000980

 

 0.001188  0.002432  0.001227  0.000842  0.001004  0.000846  0.001037

 

 0.001243  0.002875  0.001302  0.000911  0.001203  0.000921  0.001112

 

 0.001300  0.003373  0.001384  0.000984  0.001452  0.001004  0.001194

 

 0.001358  0.003926  0.001474  0.001092  0.001751  0.001125  0.001300

 

 0.001416  0.003990  0.001544  0.001212  0.001869  0.001251  0.001398

 

 0.001477  0.004003  0.001650  0.001383  0.002083  0.001435  0.001543

 

 0.001582  0.004059  0.001818  0.001579  0.002358  0.001653  0.001736

 

 0.001697  0.004112  0.002008  0.001805  0.002689  0.001910  0.001959

 

 0.001875  0.004262  0.002368  0.002066  0.003080  0.002258  0.002313

 

 0.002099  0.004497  0.002860  0.002371  0.003543  0.002706  0.002783

 

 0.002363  0.004815  0.003290  0.002655  0.004027  0.003122  0.003206

 

 0.002671  0.005241  0.003802  0.002903  0.004519  0.003530  0.003666

 

 0.002949  0.005690  0.004316  0.003175  0.005079  0.004005  0.004161

 

 0.003259  0.006230  0.004933  0.003468  0.005694  0.004571  0.004752

 

 0.003688  0.006962  0.005763  0.003780  0.006354  0.005274  0.005519

 

 0.004056  0.007668  0.006622  0.004108  0.007061  0.006056  0.006339

 

 0.004549  0.008617  0.007764  0.004446  0.007814  0.006979  0.007372

 

 0.004940  0.009535  0.008779  0.004790  0.008628  0.007877  0.008328

 

 0.005323  0.010559  0.009947  0.005135  0.009517  0.008882  0.009415

 

 0.005839  0.011903  0.011491  0.005476  0.010481  0.010040  0.010766

 

 0.006199  0.013177  0.012835  0.005808  0.011516  0.011155  0.011995

 

 0.006375  0.014321  0.014034  0.006127  0.012646  0.012335  0.013185

 

 0.006685  0.015820  0.015559  0.006431  0.013915  0.013636  0.014598

 

 0.006800  0.017175  0.016905  0.006716  0.015374  0.015080  0.015993

 

 0.007663  0.019003  0.018738  0.007334  0.016772  0.016484  0.017611

 

 0.009389  0.021100  0.020856  0.008570  0.018655  0.018382  0.019619

 

 0.011978  0.023502  0.023292  0.010424  0.020384  0.020148  0.021720

 

 0.015430  0.026219  0.026051  0.012897  0.022592  0.022395  0.024223

 

 0.019744  0.029771  0.029641  0.015988  0.024519  0.024374  0.027008

 

 0.024921  0.033182  0.033096  0.019697  0.027014  0.026914  0.030005

 

 0.030961  0.037551  0.037500  0.024024  0.030266  0.030202  0.033851

 

 0.037864  0.042452  0.042428  0.028969  0.033363  0.033333  0.037881

 

 0.045630  0.047997  0.047991  0.034532  0.036834  0.036826  0.042409

 

 0.054259  0.054259  0.054259  0.040715  0.040715  0.040715  0.047487

 

 0.061778  0.061778  0.061778  0.045064  0.045064  0.045064  0.053421

 

 0.070213  0.070213  0.070213  0.049957  0.049957  0.049957  0.060085

 

 0.078267  0.078267  0.078267  0.055470  0.055470  0.055470  0.066869

 

 

 0.088548  0.088548  0.088548  0.061692  0.061692  0.061692  0.075120

 

 0.098290  0.098290  0.098290  0.069915  0.069915  0.069915  0.084103

 

 0.108975  0.108975  0.108975  0.079321  0.079321  0.079321  0.094148

 

 0.122813  0.122813  0.122813  0.089992  0.089992  0.089992  0.106403

 

 0.138289  0.138289  0.138289  0.100235  0.100235  0.100235  0.119262

 

 0.152826  0.152826  0.152826  0.113221  0.113221  0.113221  0.133024

 

 0.171327  0.171327  0.171327  0.125125  0.125125  0.125125  0.148226

 

 0.186611  0.186611  0.186611  0.137404  0.137404  0.137404  0.162008

 

 0.205819  0.205819  0.205819  0.149770  0.149770  0.149770  0.177795

 

 0.222027  0.222027  0.222027  0.164730  0.164730  0.164730  0.193379

 

 0.238210  0.238210  0.238210  0.176682  0.176682  0.176682  0.207446

 

 0.258540  0.258540  0.258540  0.188000  0.188000  0.188000  0.223270

 

 0.274405  0.274405  0.274405  0.198507  0.198507  0.198507  0.236456

 

 0.289819  0.289819  0.289819  0.211610  0.211610  0.211610  0.250715

 

 0.309979  0.309979  0.309979  0.220170  0.220170  0.220170  0.265075

 

 0.324638  0.324638  0.324638  0.227485  0.227485  0.227485  0.276062

 

 0.338745  0.338745  0.338745  0.233462  0.233462  0.233462  0.286104

 

 0.358628  0.358628  0.358628  0.244834  0.244834  0.244834  0.301731

 

 0.371685  0.371685  0.371685  0.254498  0.254498  0.254498  0.313092

 

 0.383040  0.383040  0.383040  0.266044  0.266044  0.266044  0.324542

 

 0.392003  0.392003  0.392003  0.279055  0.279055  0.279055  0.335529

 

 0.397886  0.397886  0.397886  0.293116  0.293116  0.293116  0.345501

 

 0.400000  0.400000  0.400000  0.307811  0.307811  0.307811  0.353906

 

 0.400000  0.400000  0.400000  0.322725  0.322725  0.322725  0.361363

 

 0.400000  0.400000  0.400000  0.337441  0.337441  0.337441  0.368721

 

 0.400000  0.400000  0.400000  0.351544  0.351544  0.351544  0.375772

 

 0.400000  0.400000  0.400000  0.364617  0.364617  0.364617  0.382309

 

 0.400000  0.400000  0.400000  0.376246  0.376246  0.376246  0.388123

 

 0.400000  0.400000  0.400000  0.386015  0.386015  0.386015  0.393008

 

 0.400000  0.400000  0.400000  0.393507  0.393507  0.393507  0.396754

 

 0.400000  0.400000  0.400000  0.398308  0.398308  0.398308  0.399154

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 1.000000  1.000000  1.000000  1.000000  1.000000  1.000000  1.000000

 

 

                       Mortality tables for 2011

 

 

                 Valuation dates occurring during 2011

 

 Distributions subject to  § 417(e)(3) with annuity starting dates

 

              during stability periods beginning in 2011

 

 

 MALE      MALE      MALE      FEMALE    FEMALE    FEMALE    UNISEX

 

 

 2011      2011      2011      2011      2011      2011      2011

 

 Non-      Annuitant Optional  Non-      Annuitant Optional  Table for

 

 Annuitant Table     Combined  Annuitant Table     Combined  Distributions

 

 Table               Table     Table               Table     Subject to

 

                     for Small                     for Small § 417(e)(3)

 

                     Plans                         Plans

 

 

 0.000377  0.000377  0.000377  0.000338  0.000338  0.000338  0.000358

 

 0.000254  0.000254  0.000254  0.000220  0.000220  0.000220  0.000237

 

 0.000211  0.000211  0.000211  0.000164  0.000164  0.000164  0.000188

 

 0.000164  0.000164  0.000164  0.000123  0.000123  0.000123  0.000144

 

 0.000151  0.000151  0.000151  0.000111  0.000111  0.000111  0.000131

 

 0.000144  0.000144  0.000144  0.000104  0.000104  0.000104  0.000124

 

 0.000138  0.000138  0.000138  0.000098  0.000098  0.000098  0.000118

 

 0.000128  0.000128  0.000128  0.000087  0.000087  0.000087  0.000108

 

 0.000124  0.000124  0.000124  0.000083  0.000083  0.000083  0.000104

 

 0.000125  0.000125  0.000125  0.000083  0.000083  0.000083  0.000104

 

 0.000130  0.000130  0.000130  0.000085  0.000085  0.000085  0.000108

 

 0.000135  0.000135  0.000135  0.000088  0.000088  0.000088  0.000112

 

 0.000142  0.000142  0.000142  0.000092  0.000092  0.000092  0.000117

 

 0.000154  0.000154  0.000154  0.000101  0.000101  0.000101  0.000128

 

 0.000163  0.000163  0.000163  0.000112  0.000112  0.000112  0.000138

 

 0.000172  0.000172  0.000172  0.000119  0.000119  0.000119  0.000146

 

 0.000183  0.000183  0.000183  0.000128  0.000128  0.000128  0.000156

 

 0.000192  0.000192  0.000192  0.000130  0.000130  0.000130  0.000161

 

 0.000201  0.000201  0.000201  0.000128  0.000128  0.000128  0.000165

 

 0.000210  0.000210  0.000210  0.000126  0.000126  0.000126  0.000168

 

 0.000223  0.000223  0.000223  0.000123  0.000123  0.000123  0.000173

 

 0.000234  0.000234  0.000234  0.000124  0.000124  0.000124  0.000179

 

 0.000252  0.000252  0.000252  0.000130  0.000130  0.000130  0.000191

 

 0.000268  0.000268  0.000268  0.000136  0.000136  0.000136  0.000202

 

 0.000290  0.000290  0.000290  0.000143  0.000143  0.000143  0.000217

 

 0.000323  0.000323  0.000323  0.000156  0.000156  0.000156  0.000240

 

 0.000335  0.000335  0.000335  0.000163  0.000163  0.000163  0.000249

 

 0.000345  0.000345  0.000345  0.000172  0.000172  0.000172  0.000259

 

 0.000362  0.000362  0.000362  0.000181  0.000181  0.000181  0.000272

 

 0.000390  0.000390  0.000390  0.000203  0.000203  0.000203  0.000297

 

 0.000438  0.000438  0.000438  0.000249  0.000249  0.000249  0.000344

 

 0.000493  0.000493  0.000493  0.000284  0.000284  0.000284  0.000389

 

 0.000554  0.000554  0.000554  0.000311  0.000311  0.000311  0.000433

 

 0.000616  0.000616  0.000616  0.000335  0.000335  0.000335  0.000476

 

 0.000679  0.000679  0.000679  0.000356  0.000356  0.000356  0.000518

 

 0.000738  0.000738  0.000738  0.000376  0.000376  0.000376  0.000557

 

 0.000794  0.000794  0.000794  0.000394  0.000394  0.000394  0.000594

 

 0.000824  0.000824  0.000824  0.000414  0.000414  0.000414  0.000619

 

 0.000851  0.000851  0.000851  0.000437  0.000437  0.000437  0.000644

 

 0.000876  0.000876  0.000876  0.000477  0.000477  0.000477  0.000677

 

 0.000903  0.000930  0.000903  0.000522  0.000522  0.000522  0.000713

 

 0.000936  0.001038  0.000937  0.000575  0.000575  0.000575  0.000756

 

 0.000974  0.001201  0.000977  0.000633  0.000633  0.000633  0.000805

 

 0.001021  0.001418  0.001028  0.000695  0.000695  0.000695  0.000862

 

 0.001073  0.001689  0.001087  0.000739  0.000744  0.000739  0.000913

 

 0.001120  0.002014  0.001144  0.000783  0.000842  0.000784  0.000964

 

 0.001171  0.002393  0.001210  0.000827  0.000989  0.000831  0.001021

 

 0.001223  0.002826  0.001281  0.000894  0.001185  0.000904  0.001093

 

 0.001277  0.003314  0.001360  0.000967  0.001430  0.000986  0.001173

 

 0.001333  0.003856  0.001447  0.001073  0.001722  0.001106  0.001277

 

 0.001389  0.003914  0.001515  0.001193  0.001839  0.001231  0.001373

 

 0.001448  0.003923  0.001618  0.001363  0.002054  0.001414  0.001516

 

 0.001550  0.003978  0.001781  0.001560  0.002330  0.001633  0.001707

 

 0.001663  0.004030  0.001968  0.001787  0.002662  0.001891  0.001930

 

 0.001839  0.004181  0.002323  0.002050  0.003056  0.002241  0.002282

 

 0.002062  0.004416  0.002809  0.002357  0.003522  0.002690  0.002750

 

 0.002323  0.004733  0.003234  0.002642  0.004007  0.003107  0.003171

 

 0.002628  0.005158  0.003741  0.002889  0.004496  0.003512  0.003627

 

 0.002902  0.005599  0.004247  0.003159  0.005054  0.003985  0.004116

 

 0.003207  0.006131  0.004854  0.003451  0.005665  0.004548  0.004701

 

 0.003633  0.006857  0.005676  0.003761  0.006322  0.005248  0.005462

 

 0.003995  0.007553  0.006522  0.004087  0.007026  0.006026  0.006274

 

 0.004486  0.008496  0.007655  0.004423  0.007775  0.006944  0.007300

 

 0.004871  0.009401  0.008656  0.004766  0.008584  0.007837  0.008247

 

 0.005249  0.010411  0.009808  0.005110  0.009470  0.008839  0.009324

 

 0.005763  0.011748  0.011342  0.005449  0.010428  0.009989  0.010666

 

 0.006118  0.013006  0.012668  0.005779  0.011458  0.011099  0.011884

 

 0.006286  0.014121  0.013838  0.006096  0.012583  0.012274  0.013056

 

 0.006591  0.015599  0.015341  0.006398  0.013846  0.013568  0.014455

 

 0.006698  0.016917  0.016651  0.006683  0.015298  0.015006  0.015829

 

 0.007553  0.018718  0.018457  0.007297  0.016672  0.016386  0.017422

 

 0.009263  0.020783  0.020543  0.008524  0.018543  0.018271  0.019407

 

 0.011828  0.023149  0.022943  0.010365  0.020242  0.020008  0.021476

 

 0.015247  0.025826  0.025661  0.012819  0.022434  0.022239  0.023950

 

 0.019521  0.029354  0.029226  0.015887  0.024323  0.024180  0.026703

 

 0.024650  0.032717  0.032633  0.019568  0.026798  0.026700  0.029667

 

 0.030634  0.037063  0.037013  0.023863  0.030054  0.029991  0.033502

 

 0.037473  0.041943  0.041920  0.028772  0.033130  0.033100  0.037510

 

 0.045167  0.047469  0.047463  0.034294  0.036576  0.036568  0.042016

 

 0.053716  0.053716  0.053716  0.040430  0.040430  0.040430  0.047073

 

 0.061222  0.061222  0.061222  0.044749  0.044749  0.044749  0.052986

 

 0.069651  0.069651  0.069651  0.049608  0.049608  0.049608  0.059630

 

 0.077641  0.077641  0.077641  0.055082  0.055082  0.055082  0.066362

 

 

 0.087928  0.087928  0.087928  0.061260  0.061260  0.061260  0.074594

 

 0.097602  0.097602  0.097602  0.069495  0.069495  0.069495  0.083549

 

 0.108212  0.108212  0.108212  0.078924  0.078924  0.078924  0.093568

 

 0.122076  0.122076  0.122076  0.089632  0.089632  0.089632  0.105854

 

 0.137598  0.137598  0.137598  0.099834  0.099834  0.099834  0.118716

 

 0.152062  0.152062  0.152062  0.112881  0.112881  0.112881  0.132472

 

 0.170642  0.170642  0.170642  0.124750  0.124750  0.124750  0.147696

 

 0.185864  0.185864  0.185864  0.136991  0.136991  0.136991  0.161428

 

 0.205202  0.205202  0.205202  0.149320  0.149320  0.149320  0.177261

 

 0.221361  0.221361  0.221361  0.164401  0.164401  0.164401  0.192881

 

 0.237495  0.237495  0.237495  0.176329  0.176329  0.176329  0.206912

 

 0.258023  0.258023  0.258023  0.187624  0.187624  0.187624  0.222824

 

 0.273856  0.273856  0.273856  0.198110  0.198110  0.198110  0.235983

 

 0.289239  0.289239  0.289239  0.211398  0.211398  0.211398  0.250319

 

 0.309669  0.309669  0.309669  0.219950  0.219950  0.219950  0.264810

 

 0.324314  0.324314  0.324314  0.227257  0.227257  0.227257  0.275786

 

 0.338406  0.338406  0.338406  0.233229  0.233229  0.233229  0.285818

 

 0.358628  0.358628  0.358628  0.244834  0.244834  0.244834  0.301731

 

 0.371685  0.371685  0.371685  0.254498  0.254498  0.254498  0.313092

 

 0.383040  0.383040  0.383040  0.266044  0.266044  0.266044  0.324542

 

 0.392003  0.392003  0.392003  0.279055  0.279055  0.279055  0.335529

 

 0.397886  0.397886  0.397886  0.293116  0.293116  0.293116  0.345501

 

 0.400000  0.400000  0.400000  0.307811  0.307811  0.307811  0.353906

 

 0.400000  0.400000  0.400000  0.322725  0.322725  0.322725  0.361363

 

 0.400000  0.400000  0.400000  0.337441  0.337441  0.337441  0.368721

 

 0.400000  0.400000  0.400000  0.351544  0.351544  0.351544  0.375772

 

 0.400000  0.400000  0.400000  0.364617  0.364617  0.364617  0.382309

 

 0.400000  0.400000  0.400000  0.376246  0.376246  0.376246  0.388123

 

 0.400000  0.400000  0.400000  0.386015  0.386015  0.386015  0.393008

 

 0.400000  0.400000  0.400000  0.393507  0.393507  0.393507  0.396754

 

 0.400000  0.400000  0.400000  0.398308  0.398308  0.398308  0.399154

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 1.000000  1.000000  1.000000  1.000000  1.000000  1.000000  1.000000

 

 

                       Mortality tables for 2012

 

 

                 Valuation dates occurring during 2012

 

 Distributions subject to § 417(e)(3) with annuity starting dates

 

              during stability periods beginning in 2012

 

 

 MALE      MALE      MALE      FEMALE    FEMALE    FEMALE    UNISEX

 

 

 2012      2012      2012      2012      2012      2012      2012

 

 Non-      Annuitant Optional  Non-      Annuitant Optional  Table for

 

 Annuitant Table     Combined  Annuitant Table     Combined  Distributions

 

 Table               Table     Table               Table     Subject to

 

                     for Small                     for Small § 417(e)(3)

 

                     Plans                         Plans

 

 

 0.000369  0.000369  0.000369  0.000331  0.000331  0.000331  0.000350

 

 0.000249  0.000249  0.000249  0.000216  0.000216  0.000216  0.000233

 

 0.000207  0.000207  0.000207  0.000161  0.000161  0.000161  0.000184

 

 0.000161  0.000161  0.000161  0.000121  0.000121  0.000121  0.000141

 

 0.000148  0.000148  0.000148  0.000109  0.000109  0.000109  0.000129

 

 0.000141  0.000141  0.000141  0.000102  0.000102  0.000102  0.000122

 

 0.000136  0.000136  0.000136  0.000096  0.000096  0.000096  0.000116

 

 0.000125  0.000125  0.000125  0.000085  0.000085  0.000085  0.000105

 

 0.000121  0.000121  0.000121  0.000081  0.000081  0.000081  0.000101

 

 0.000123  0.000123  0.000123  0.000082  0.000082  0.000082  0.000103

 

 0.000127  0.000127  0.000127  0.000083  0.000083  0.000083  0.000105

 

 0.000132  0.000132  0.000132  0.000086  0.000086  0.000086  0.000109

 

 0.000139  0.000139  0.000139  0.000090  0.000090  0.000090  0.000115

 

 0.000151  0.000151  0.000151  0.000099  0.000099  0.000099  0.000125

 

 0.000160  0.000160  0.000160  0.000110  0.000110  0.000110  0.000135

 

 0.000169  0.000169  0.000169  0.000118  0.000118  0.000118  0.000144

 

 0.000179  0.000179  0.000179  0.000126  0.000126  0.000126  0.000153

 

 0.000188  0.000188  0.000188  0.000128  0.000128  0.000128  0.000158

 

 0.000197  0.000197  0.000197  0.000126  0.000126  0.000126  0.000162

 

 0.000206  0.000206  0.000206  0.000124  0.000124  0.000124  0.000165

 

 0.000219  0.000219  0.000219  0.000121  0.000121  0.000121  0.000170

 

 0.000230  0.000230  0.000230  0.000122  0.000122  0.000122  0.000176

 

 0.000248  0.000248  0.000248  0.000127  0.000127  0.000127  0.000188

 

 0.000264  0.000264  0.000264  0.000134  0.000134  0.000134  0.000199

 

 0.000287  0.000287  0.000287  0.000141  0.000141  0.000141  0.000214

 

 0.000321  0.000321  0.000321  0.000154  0.000154  0.000154  0.000238

 

 0.000334  0.000334  0.000334  0.000161  0.000161  0.000161  0.000248

 

 0.000343  0.000343  0.000343  0.000170  0.000170  0.000170  0.000257

 

 0.000360  0.000360  0.000360  0.000179  0.000179  0.000179  0.000270

 

 0.000388  0.000388  0.000388  0.000201  0.000201  0.000201  0.000295

 

 0.000436  0.000436  0.000436  0.000247  0.000247  0.000247  0.000342

 

 0.000491  0.000491  0.000491  0.000282  0.000282  0.000282  0.000387

 

 0.000551  0.000551  0.000551  0.000309  0.000309  0.000309  0.000430

 

 0.000613  0.000613  0.000613  0.000332  0.000332  0.000332  0.000473

 

 0.000675  0.000675  0.000675  0.000352  0.000352  0.000352  0.000514

 

 0.000735  0.000735  0.000735  0.000371  0.000371  0.000371  0.000553

 

 0.000790  0.000790  0.000790  0.000389  0.000389  0.000389  0.000590

 

 0.000819  0.000819  0.000819  0.000409  0.000409  0.000409  0.000614

 

 0.000845  0.000845  0.000845  0.000431  0.000431  0.000431  0.000638

 

 0.000869  0.000869  0.000869  0.000469  0.000469  0.000469  0.000669

 

 0.000895  0.000922  0.000895  0.000515  0.000515  0.000515  0.000705

 

 0.000926  0.001028  0.000927  0.000567  0.000567  0.000567  0.000747

 

 0.000964  0.001187  0.000967  0.000623  0.000623  0.000623  0.000795

 

 0.001008  0.001399  0.001015  0.000684  0.000684  0.000684  0.000850

 

 0.001059  0.001664  0.001073  0.000727  0.000732  0.000727  0.000900

 

 0.001104  0.001982  0.001128  0.000770  0.000828  0.000771  0.000950

 

 0.001153  0.002353  0.001191  0.000812  0.000972  0.000816  0.001004

 

 0.001203  0.002777  0.001260  0.000878  0.001164  0.000888  0.001074

 

 0.001256  0.003254  0.001337  0.000949  0.001404  0.000968  0.001153

 

 0.001309  0.003786  0.001421  0.001055  0.001692  0.001087  0.001254

 

 0.001363  0.003840  0.001486  0.001174  0.001810  0.001211  0.001349

 

 0.001419  0.003845  0.001585  0.001344  0.002025  0.001395  0.001490

 

 0.001519  0.003898  0.001746  0.001541  0.002302  0.001613  0.001680

 

 0.001630  0.003949  0.001929  0.001769  0.002635  0.001872  0.001901

 

 0.001805  0.004101  0.002279  0.002034  0.003031  0.002223  0.002251

 

 0.002024  0.004337  0.002758  0.002343  0.003501  0.002674  0.002716

 

 0.002284  0.004652  0.003179  0.002629  0.003987  0.003091  0.003135

 

 0.002586  0.005075  0.003681  0.002874  0.004474  0.003494  0.003588

 

 0.002856  0.005509  0.004179  0.003143  0.005029  0.003965  0.004072

 

 0.003156  0.006033  0.004777  0.003433  0.005637  0.004525  0.004651

 

 0.003579  0.006754  0.005591  0.003743  0.006290  0.005222  0.005407

 

 0.003935  0.007440  0.006425  0.004067  0.006991  0.005996  0.006211

 

 0.004423  0.008378  0.007548  0.004401  0.007736  0.006909  0.007229

 

 0.004803  0.009270  0.008535  0.004742  0.008542  0.007798  0.008167

 

 0.005175  0.010266  0.009671  0.005084  0.009422  0.008794  0.009233

 

 0.005688  0.011595  0.011194  0.005421  0.010376  0.009939  0.010567

 

 0.006039  0.012837  0.012504  0.005750  0.011401  0.011043  0.011774

 

 0.006198  0.013923  0.013644  0.006066  0.012520  0.012212  0.012928

 

 0.006499  0.015380  0.015126  0.006366  0.013776  0.013500  0.014313

 

 0.006597  0.016663  0.016401  0.006649  0.015221  0.014930  0.015666

 

 0.007444  0.018437  0.018180  0.007258  0.016572  0.016288  0.017234

 

 0.009138  0.020471  0.020235  0.008476  0.018432  0.018162  0.019199

 

 0.011679  0.022802  0.022600  0.010303  0.020100  0.019868  0.021234

 

 0.015067  0.025438  0.025276  0.012739  0.022277  0.022083  0.023680

 

 0.019302  0.028943  0.028818  0.015784  0.024128  0.023986  0.026402

 

 0.024384  0.032259  0.032177  0.019438  0.026583  0.026486  0.029332

 

 0.030313  0.036581  0.036532  0.023701  0.029844  0.029781  0.033157

 

 0.037089  0.041439  0.041416  0.028573  0.032898  0.032869  0.037143

 

 0.044712  0.046947  0.046941  0.034054  0.036320  0.036312  0.041627

 

 0.053179  0.053179  0.053179  0.040147  0.040147  0.040147  0.046663

 

 0.060671  0.060671  0.060671  0.044435  0.044435  0.044435  0.052553

 

 0.069094  0.069094  0.069094  0.049260  0.049260  0.049260  0.059177

 

 0.077020  0.077020  0.077020  0.054696  0.054696  0.054696  0.065858

 

 

 0.087312  0.087312  0.087312  0.060831  0.060831  0.060831  0.074072

 

 0.096919  0.096919  0.096919  0.069078  0.069078  0.069078  0.082999

 

 0.107454  0.107454  0.107454  0.078529  0.078529  0.078529  0.092992

 

 0.121344  0.121344  0.121344  0.089273  0.089273  0.089273  0.105309

 

 0.136910  0.136910  0.136910  0.099435  0.099435  0.099435  0.118173

 

 0.151302  0.151302  0.151302  0.112543  0.112543  0.112543  0.131923

 

 0.169960  0.169960  0.169960  0.124375  0.124375  0.124375  0.147168

 

 0.185121  0.185121  0.185121  0.136580  0.136580  0.136580  0.160851

 

 0.204586  0.204586  0.204586  0.148872  0.148872  0.148872  0.176729

 

 0.220697  0.220697  0.220697  0.164072  0.164072  0.164072  0.192385

 

 0.236783  0.236783  0.236783  0.175976  0.175976  0.175976  0.206380

 

 0.257507  0.257507  0.257507  0.187249  0.187249  0.187249  0.222378

 

 0.273309  0.273309  0.273309  0.197713  0.197713  0.197713  0.235511

 

 0.288660  0.288660  0.288660  0.211187  0.211187  0.211187  0.249924

 

 0.309359  0.309359  0.309359  0.219730  0.219730  0.219730  0.264545

 

 0.323989  0.323989  0.323989  0.227030  0.227030  0.227030  0.275510

 

 0.338068  0.338068  0.338068  0.232996  0.232996  0.232996  0.285532

 

 0.358628  0.358628  0.358628  0.244834  0.244834  0.244834  0.301731

 

 0.371685  0.371685  0.371685  0.254498  0.254498  0.254498  0.313092

 

 0.383040  0.383040  0.383040  0.266044  0.266044  0.266044  0.324542

 

 0.392003  0.392003  0.392003  0.279055  0.279055  0.279055  0.335529

 

 0.397886  0.397886  0.397886  0.293116  0.293116  0.293116  0.345501

 

 0.400000  0.400000  0.400000  0.307811  0.307811  0.307811  0.353906

 

 0.400000  0.400000  0.400000  0.322725  0.322725  0.322725  0.361363

 

 0.400000  0.400000  0.400000  0.337441  0.337441  0.337441  0.368721

 

 0.400000  0.400000  0.400000  0.351544  0.351544  0.351544  0.375772

 

 0.400000  0.400000  0.400000  0.364617  0.364617  0.364617  0.382309

 

 0.400000  0.400000  0.400000  0.376246  0.376246  0.376246  0.388123

 

 0.400000  0.400000  0.400000  0.386015  0.386015  0.386015  0.393008

 

 0.400000  0.400000  0.400000  0.393507  0.393507  0.393507  0.396754

 

 0.400000  0.400000  0.400000  0.398308  0.398308  0.398308  0.399154

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 1.000000  1.000000  1.000000  1.000000  1.000000  1.000000  1.000000

 

 

                       Mortality tables for 2013

 

 

                 Valuation dates occurring during 2013

 

    Distributions subject to § 417(e)(3) with annuity starting dates

 

              during stability periods beginning in 2013

 

 

 MALE      MALE      MALE      FEMALE    FEMALE    FEMALE    UNISEX

 

 

 2013      2013      2013      2013      2013      2013      2013

 

 Non-      Annuitant Optional  Non-      Annuitant Optional  Table for

 

 Annuitant Table     Combined  Annuitant Table     Combined  Distributions

 

 Table               Table     Table               Table     Subject to

 

                     for Small                     for Small § 417(e)(3)

 

                     Plans                         Plans

 

 

 0.000362  0.000362  0.000362  0.000324  0.000324  0.000324  0.000343

 

 0.000244  0.000244  0.000244  0.000211  0.000211  0.000211  0.000228

 

 0.000203  0.000203  0.000203  0.000158  0.000158  0.000158  0.000181

 

 0.000158  0.000158  0.000158  0.000118  0.000118  0.000118  0.000138

 

 0.000145  0.000145  0.000145  0.000107  0.000107  0.000107  0.000126

 

 0.000139  0.000139  0.000139  0.000100  0.000100  0.000100  0.000120

 

 0.000133  0.000133  0.000133  0.000094  0.000094  0.000094  0.000114

 

 0.000123  0.000123  0.000123  0.000083  0.000083  0.000083  0.000103

 

 0.000119  0.000119  0.000119  0.000080  0.000080  0.000080  0.000100

 

 0.000120  0.000120  0.000120  0.000080  0.000080  0.000080  0.000100

 

 0.000124  0.000124  0.000124  0.000081  0.000081  0.000081  0.000103

 

 0.000129  0.000129  0.000129  0.000084  0.000084  0.000084  0.000107

 

 0.000136  0.000136  0.000136  0.000088  0.000088  0.000088  0.000112

 

 0.000148  0.000148  0.000148  0.000097  0.000097  0.000097  0.000123

 

 0.000157  0.000157  0.000157  0.000108  0.000108  0.000108  0.000133

 

 0.000166  0.000166  0.000166  0.000116  0.000116  0.000116  0.000141

 

 0.000176  0.000176  0.000176  0.000124  0.000124  0.000124  0.000150

 

 0.000185  0.000185  0.000185  0.000127  0.000127  0.000127  0.000156

 

 0.000193  0.000193  0.000193  0.000124  0.000124  0.000124  0.000159

 

 0.000202  0.000202  0.000202  0.000122  0.000122  0.000122  0.000162

 

 0.000215  0.000215  0.000215  0.000119  0.000119  0.000119  0.000167

 

 0.000226  0.000226  0.000226  0.000120  0.000120  0.000120  0.000173

 

 0.000244  0.000244  0.000244  0.000125  0.000125  0.000125  0.000185

 

 0.000261  0.000261  0.000261  0.000132  0.000132  0.000132  0.000197

 

 0.000284  0.000284  0.000284  0.000139  0.000139  0.000139  0.000212

 

 0.000319  0.000319  0.000319  0.000153  0.000153  0.000153  0.000236

 

 0.000332  0.000332  0.000332  0.000159  0.000159  0.000159  0.000246

 

 0.000342  0.000342  0.000342  0.000168  0.000168  0.000168  0.000255

 

 0.000358  0.000358  0.000358  0.000177  0.000177  0.000177  0.000268

 

 0.000386  0.000386  0.000386  0.000199  0.000199  0.000199  0.000293

 

 0.000434  0.000434  0.000434  0.000245  0.000245  0.000245  0.000340

 

 0.000488  0.000488  0.000488  0.000280  0.000280  0.000280  0.000384

 

 0.000548  0.000548  0.000548  0.000306  0.000306  0.000306  0.000427

 

 0.000610  0.000610  0.000610  0.000328  0.000328  0.000328  0.000469

 

 0.000672  0.000672  0.000672  0.000348  0.000348  0.000348  0.000510

 

 0.000731  0.000731  0.000731  0.000367  0.000367  0.000367  0.000549

 

 0.000786  0.000786  0.000786  0.000384  0.000384  0.000384  0.000585

 

 0.000815  0.000815  0.000815  0.000403  0.000403  0.000403  0.000609

 

 0.000839  0.000839  0.000839  0.000424  0.000424  0.000424  0.000632

 

 0.000862  0.000862  0.000862  0.000462  0.000462  0.000462  0.000662

 

 0.000887  0.000914  0.000887  0.000507  0.000507  0.000507  0.000697

 

 0.000917  0.001018  0.000918  0.000558  0.000558  0.000558  0.000738

 

 0.000953  0.001174  0.000956  0.000614  0.000614  0.000614  0.000785

 

 0.000996  0.001382  0.001003  0.000674  0.000674  0.000674  0.000839

 

 0.001045  0.001642  0.001058  0.000716  0.000721  0.000716  0.000887

 

 0.001089  0.001954  0.001113  0.000757  0.000815  0.000758  0.000936

 

 0.001136  0.002317  0.001173  0.000797  0.000956  0.000801  0.000987

 

 0.001184  0.002732  0.001240  0.000862  0.001145  0.000871  0.001056

 

 0.001234  0.003199  0.001314  0.000932  0.001381  0.000951  0.001133

 

 0.001286  0.003718  0.001396  0.001037  0.001664  0.001068  0.001232

 

 0.001337  0.003767  0.001458  0.001155  0.001781  0.001192  0.001325

 

 0.001390  0.003768  0.001553  0.001325  0.001997  0.001375  0.001464

 

 0.001489  0.003820  0.001711  0.001523  0.002274  0.001594  0.001653

 

 0.001597  0.003870  0.001890  0.001752  0.002609  0.001854  0.001872

 

 0.001770  0.004023  0.002235  0.002017  0.003007  0.002205  0.002220

 

 0.001988  0.004259  0.002709  0.002329  0.003480  0.002658  0.002684

 

 0.002245  0.004573  0.003125  0.002616  0.003967  0.003076  0.003101

 

 0.002544  0.004994  0.003622  0.002860  0.004452  0.003477  0.003550

 

 0.002810  0.005421  0.004112  0.003128  0.005003  0.003946  0.004029

 

 0.003105  0.005936  0.004700  0.003416  0.005609  0.004502  0.004601

 

 0.003525  0.006653  0.005508  0.003724  0.006259  0.005196  0.005352

 

 0.003876  0.007329  0.006329  0.004046  0.006956  0.005966  0.006148

 

 0.004361  0.008260  0.007442  0.004379  0.007697  0.006874  0.007158

 

 0.004736  0.009140  0.008416  0.004718  0.008499  0.007759  0.008088

 

 0.005103  0.010122  0.009536  0.005059  0.009375  0.008750  0.009143

 

 0.005615  0.011444  0.011048  0.005394  0.010324  0.009889  0.010469

 

 0.005960  0.012670  0.012341  0.005721  0.011344  0.010988  0.011665

 

 0.006111  0.013728  0.013453  0.006036  0.012457  0.012151  0.012802

 

 0.006408  0.015165  0.014915  0.006335  0.013708  0.013433  0.014174

 

 0.006499  0.016413  0.016155  0.006616  0.015145  0.014856  0.015506

 

 0.007338  0.018161  0.017908  0.007221  0.016472  0.016190  0.017049

 

 0.009016  0.020164  0.019932  0.008430  0.018322  0.018054  0.018993

 

 0.011533  0.022460  0.022261  0.010244  0.019959  0.019729  0.020995

 

 0.014889  0.025057  0.024898  0.012662  0.022121  0.021929  0.023414

 

 0.019084  0.028538  0.028415  0.015685  0.023935  0.023795  0.026105

 

 0.024118  0.031808  0.031728  0.019312  0.026371  0.026275  0.029002

 

 0.029991  0.036105  0.036057  0.023544  0.029635  0.029573  0.032815

 

 0.036703  0.040942  0.040920  0.028380  0.032667  0.032638  0.036779

 

 0.044254  0.046431  0.046425  0.033821  0.036066  0.036058  0.041242

 

 0.052647  0.052647  0.052647  0.039866  0.039866  0.039866  0.046257

 

 0.060125  0.060125  0.060125  0.044124  0.044124  0.044124  0.052125

 

 0.068542  0.068542  0.068542  0.048916  0.048916  0.048916  0.058729

 

 0.076403  0.076403  0.076403  0.054313  0.054313  0.054313  0.065358

 

 

 0.086701  0.086701  0.086701  0.060405  0.060405  0.060405  0.073553

 

 0.096240  0.096240  0.096240  0.068664  0.068664  0.068664  0.082452

 

 0.106702  0.106702  0.106702  0.078137  0.078137  0.078137  0.092420

 

 0.120616  0.120616  0.120616  0.088916  0.088916  0.088916  0.104766

 

 0.136225  0.136225  0.136225  0.099037  0.099037  0.099037  0.117631

 

 0.150545  0.150545  0.150545  0.112205  0.112205  0.112205  0.131375

 

 0.169280  0.169280  0.169280  0.124002  0.124002  0.124002  0.146641

 

 0.184380  0.184380  0.184380  0.136171  0.136171  0.136171  0.160276

 

 0.203973  0.203973  0.203973  0.148426  0.148426  0.148426  0.176200

 

 0.220035  0.220035  0.220035  0.163744  0.163744  0.163744  0.191890

 

 0.236072  0.236072  0.236072  0.175624  0.175624  0.175624  0.205848

 

 0.256992  0.256992  0.256992  0.186875  0.186875  0.186875  0.221934

 

 0.272762  0.272762  0.272762  0.197318  0.197318  0.197318  0.235040

 

 0.288083  0.288083  0.288083  0.210976  0.210976  0.210976  0.249530

 

 0.309050  0.309050  0.309050  0.219510  0.219510  0.219510  0.264280

 

 0.323665  0.323665  0.323665  0.226803  0.226803  0.226803  0.275234

 

 0.337730  0.337730  0.337730  0.232763  0.232763  0.232763  0.285247

 

 0.358628  0.358628  0.358628  0.244834  0.244834  0.244834  0.301731

 

 0.371685  0.371685  0.371685  0.254498  0.254498  0.254498  0.313092

 

 0.383040  0.383040  0.383040  0.266044  0.266044  0.266044  0.324542

 

 0.392003  0.392003  0.392003  0.279055  0.279055  0.279055  0.335529

 

 0.397886  0.397886  0.397886  0.293116  0.293116  0.293116  0.345501

 

 0.400000  0.400000  0.400000  0.307811  0.307811  0.307811  0.353906

 

 0.400000  0.400000  0.400000  0.322725  0.322725  0.322725  0.361363

 

 0.400000  0.400000  0.400000  0.337441  0.337441  0.337441  0.368721

 

 0.400000  0.400000  0.400000  0.351544  0.351544  0.351544  0.375772

 

 0.400000  0.400000  0.400000  0.364617  0.364617  0.364617  0.382309

 

 0.400000  0.400000  0.400000  0.376246  0.376246  0.376246  0.388123

 

 0.400000  0.400000  0.400000  0.386015  0.386015  0.386015  0.393008

 

 0.400000  0.400000  0.400000  0.393507  0.393507  0.393507  0.396754

 

 0.400000  0.400000  0.400000  0.398308  0.398308  0.398308  0.399154

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 0.400000  0.400000  0.400000  0.400000  0.400000  0.400000  0.400000

 

 1.000000  1.000000  1.000000  1.000000  1.000000  1.000000  1.000000

 

FOOTNOTE

 

 

1 The RP-2000 Mortality Tables Report was released by the Society of Actuaries in July, 2000. Society of Actuaries, RP-2000 Mortality Tables Report, at http://www.soa.org/ccm/content/research-publications/experience-studies-tools/ the-rp-2000-mortality-tables/.

 

END OF FOOTNOTE
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For updated procedures for requesting the use of substitute pension

    plan mortality tables, see Rev. Proc. 2008-62 at Doc

    2008-20834.

    For T.D. 9419, see Doc 2008-16690 or 2008 TNT 148-7.

    For Rev. Proc. 2007-67, 2007-48 I.R.B. 1047, see Doc 2007-24706 or

    2007 TNT 216-10.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2008-20829
  • Tax Analysts Electronic Citation
    2008 TNT 190-12
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