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TREAS/IRS RIN: 1545-BM71 Publication ID: Fall 2017 
Title: 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.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: Yes  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
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
Action Date FR Cite
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 
Additional Information: 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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5422,
Washington, DC 20224
Phone:202 317-6700
Fax:855 604-6086