1545-BM71 201710 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Updated Mortality Tables for Determining Present Value

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.

]]> Economically Significant Previously Published in The Unified Agenda Completed Actions Yes No Regulatory 26 CFR 1.430(h)(3)-1 26 CFR 1.430(h)(3)-2 26 U.S.C. 7805 26 U.S.C. 430(h)(3) No NPRM and Notice of Public Hearing 12/29/2016 81 FR 95911 NPRM Comment Period End 03/29/2017 Final Action 10/05/2017 82 FR 46388 Final Action Effective 10/05/2017 REG-112324-15 (NPRM) Drafting attorney: Arslan Malik (202) 317-6700 Reviewing attorney: Linda Marshall (202) 317-6700 Treasury actuary: Harlan Weller (202) 622-1001 CC:TEGE No No None No No No No Arslan Malik Attorney 1545 Internal Revenue Service IRS 202 317-6700 855 604-6086 arslan.malik@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5422, Washington DC 20224