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TREAS/IRS RIN: 1545-BG30 Publication ID: Spring 2007 
Title: ●Mortality Table for Determining Present Value 
Abstract: These regulations will provide guidelines regarding mortality tables to be used to determine present value for purposes of the qualified defined benefit plan funding requirements that will become effective in 2008. 
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)-1    26 CFR 1.430(h)-2   
Legal Authority: 26 USC 430(h)(3)    26 USC 7701    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/00/2007    
Additional Information: REG-143601-06 Drafting attorney: Bruce Perlin (202) 622-6090 Reviewing attorney: Linda S. Marshall (202) 622-6090 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Bruce L. Perlin
Senior Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4427,
Washington, DC 20224
Phone:202 622-7059
Fax:202 927-1851
Email: bruce.l.perlin@irscounsel.treas.gov