IRS Issues PLR Approving Substitute Mortality Tables for Single-Employer Defined Benefit Pension Plan

The IRS has issued a private letter ruling on I.R.C. §430 approving substitute mortality tables for a single employer defined benefit pension plan reflecting combined male and female data for annuitants and non-annuitants, effective for up to 10 plan years beginning January 1, 2026. [PLR 202614040]

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