IRS Issues Notice on Updated Static Mortality Tables for Defined Benefit Pension Plans for 2027
May 19, 2026
May 19, 2026
WASHINGTON, May 19 -- The Internal Revenue Service issued the following notice (No. 2026-27) on May 18, 2026, entitled "Updated Static Mortality Tables for Defined Benefit Pension Plans for 2027".
* * *
PURPOSE
This notice specifies updated static mortality tables to be used for defined benefit pension plans under Sec. 430(h)(3)(A) of the Internal Revenue Code (Code) and section 303(h)(3)(A) of the Employee Retirement Income Security Act of 1974, . . .
* * *
PURPOSE
This notice specifies updated static mortality tables to be used for defined benefit pension plans under Sec. 430(h)(3)(A) of the Internal Revenue Code (Code) and section 303(h)(3)(A) of the Employee Retirement Income Security Act of 1974, . . .