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TREAS/IRS RIN: 1545-BQ57 Publication ID: Spring 2023 
Title: ●Plan-Specific Mortality Tables and Corporate Bond Yield Curve for Determining Present Value  
Abstract:

These regulations will set forth the methodology for determining the corporate bond yield curves that are used to determine minimum funding under section 430 and also update the requirements that a plan sponsor must meet to obtain IRS approval to use mortality tables specific to the plan for minimum funding purposes (instead of using the generally applicable mortality tables).

 
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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.430(h)(2)-1    26 CFR 1.430(h)(3)-2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2023 
Additional Information: REG-124123-22 Drafting attorney: Arslan Malik (202) 317-6700 Reviewing attorney: Linda Marshall (202) 317-6700 Treasury attorney: Harlan Weller (202) 622-1001 CC:EEE
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:
Arslan Malik
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086
Email: arslan.malik@irscounsel.treas.gov