IRS Issues Updated Notice on 2027 Mortality Tables for Defined Benefit Plans

The IRS has issued a notice providing updated static mortality tables for valuation dates occurring during the 2027 calendar year for purposes of IRC §430(h)(3)(A). The tables apply in calculating defined benefit plan funding targets and related actuarial determinations. The notice also includes a modified unisex mortality table for use in determining minimum present value under IRC §417(e)(3) for distributions with annuity starting dates during stability periods beginning in 2027. The updated tables incorporate base mortality rates and projected mortality improvement assumptions under Treas. Reg. §1.430(h)(3)-1. [IRS Notice 2026-27, 04/22/26]

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