Sec. 1.431(c)(6)-1 Mortality tables used to determine current liability.
(a) Mortality tables used to determine current liability. In accordance with section 431(c)(6)(D), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3)-1(a)(1) and (a)(2)(ii) are used to determine a multiemployer plan's current liability for purposes of applying the rules of section 431(c)(6). For purposes of this paragraph (a), either the generational mortality tables used pursuant to § 1.430(h)(3)-1(b) or the static mortality tables used pursuant to § 1.430(h)(3)-1(c) are permitted to be used without regard to whether the plan is a small plan. However, substitute mortality tables under §§ 1.430(h)(3)-1(a)(2)(i) and 1.430(h)(3)-2 are not permitted to be used for purposes of this paragraph (a).
(b) Applicability date. This section applies for valuation dates occurring on or after January 1, 2024.
[Added by T.D. 9419, 73 FR 44632-44648, July 31, 2008. Revised by T.D. 9826, 82 FR 46388-46411, Oct. 5, 2017. Revised by T.D. 9983, 88 FR 72357-72366, Oct. 20, 2023.]