IRS PLR: Substitute Mortality Tables for Actuarial Assumptions in Pension Plans Approved (IRC §430)

The IRS has published a private letter ruling on Section 430, granting the taxpayer’s request to use substitute mortality tables for making computations for the specified plans. When filing Form 5500 for the plan years for which the substitute mortality tables are used, the taxpayer must attach the information required by the instructions to Schedule SB (Actuarial Information). [PLR 202540027]

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