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TREAS/IRS | RIN: 1545-BM71 | Publication ID: Fall 2015 |
Title: ●Updated Mortality Tables for Determining Present Value | |
Abstract:
These regulations will update the mortality tables used to determine present value under 430 of the Internal Revenue Code to reflect experience of pension plans and projected trends in that experience.
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.430(h)(3)-1 26 CFR 1.430(h)(3)-2 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 430(h)(3) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-112324-15 Drafting attorney: Michael Brewer, 202-317-6700 Reviewing attorney: Linda Marshall, 202-317-6700 Treasury actuary: Harlan Weller, (202) 622-1001 CC:TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Michael P. Brewer Assistant Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4833 Fax:202 317-4834 Email: michael.p.brewer@irscounsel.treas.gov |