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TREAS/IRS RIN: 1545-BG30 Publication ID: Fall 2008 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.430(h)-1 to 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  05/29/2007  72 FR 29456   
NPRM Comment Period End  08/27/2007    
Final Action Completed by TD 9419  07/31/2008  73 FR 44632   
Additional Information: REG-143601-06 Drafting attorney: Lauson C. Green (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 
RIN Data Printed in the FR: No 
Agency Contact:
Lauson C. Green
Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-4827
Fax:202 317-4834
Email: lauson.c.green@irscounsel.treas.gov