IRS Issues PLR Approving Substitute Mortality Tables for Pension Plan Non-Annuitant Populations

The IRS has issued a private letter ruling on I.R.C. §430 and Treas. Reg. §1.430 approving substitute mortality tables for male and female non-annuitant populations in Plan 1 for a one-year period beginning January 1, 2026. The ruling reflects that these tables were developed in accordance with Treasury Regulations after a significant change in plan coverage required termination of previously used tables. [PLR 202614034]

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