Treasury Regulations (26 C.F.R.)
26 CFR § 1.431(c)(6)-1
Mortality tables used to determine current liability.
# (a) Mortality tables used to determine current liability.
In accordance with section 431(c)(6)(D), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3)-1(a)(1) and (a)(2)(ii) are used to determine a multiemployer plan's current liability for purposes of applying the rules of section 431(c)(6). For purposes of this paragraph (a), either the generational mortality tables used pursuant to § 1.430(h)(3)-1(b) or the static mortality tables used pursuant to § 1.430(h)(3)-1(c) are permitted to be used without regard to whether the plan is a small plan. However, substitute mortality tables under §§ 1.430(h)(3)-1(a)(2)(i) and 1.430(h)(3)-2 are not permitted to be used for purposes of this paragraph (a).
# (b) Applicability date.
This section applies for valuation dates occurring on or after January 1, 2024.
[T.D. 9983, 88 FR 72366, Oct. 20, 2023]
Source: view the official text
In this part (40 sections)
- 1.421-1 · Meaning and use of certain terms.
- 1.421-2 · General rules.
- 1.422-1 · Incentive stock options; general rules.
- 1.422-2 · Incentive stock options defined.
- 1.422-3 · Stockholder approval of incentive stock option plans.
- 1.422-4 · $100,000 limitation for incentive stock options.
- 1.422-5 · Permissible provisions.
- 1.423-1 · Applicability of section 421(a).
- 1.423-2 · Employee stock purchase plan defined.
- 1.424-1 · Definitions and special rules applicable to statutory options.
- 1.425-1.429 · §§ 1.425-1.429 [Reserved]
- 1.430(a)-1 · Determination of minimum required contribution.
- 1.430(d)-1 · Determination of target normal cost and funding target.
- 1.430(f)-1 · Effect of prefunding balance and funding standard…
- 1.430(g)-1 · Valuation date and valuation of plan assets.
- 1.430(h)(2)-1 · Interest rates used to determine present value.
- 1.430(h)(3)-1 · Mortality tables used to determine present value.
- 1.430(h)(3)-2 · Plan-specific substitute mortality tables used to…
- 1.430(i)-1 · Special rules for plans in at-risk status.
- 1.430(j)-1 · Payment of minimum required contributions.
- 1.431(c)(6)-1 · Mortality tables used to determine current liability.
- 1.432 · [Reserved]
- 1.432(e)(9)-1 · Benefit suspensions for multiemployer plans in critical…
- 1.433(h)(3)-1 · Mortality tables used to determine current liability.
- 1.434-1.435 · §§ 1.434-1.435 [Reserved]
- 1.436-0 · Table of contents.
- 1.436-1 · Limits on benefits and benefit accruals under single employer…
- 1.437-1.440 · §§ 1.437-1.440 [Reserved]
- 1.441-0 · Table of contents.
- 1.441-1 · Period for computation of taxable income.
- 1.441-2 · Election of taxable year consisting of 52-53 weeks.
- 1.441-3 · Taxable year of a personal service corporation.
- 1.441-4 · Effective date.
- 1.442-1 · Change of annual accounting period.
- 1.443-1 · Returns for periods of less than 12 months.
- 1.444-0T · Table of contents (temporary).
- 1.444-1T · Election to use a taxable year other than the required…
- 1.444-2T · Tiered structure (temporary).
- 1.444-3T · Manner and time of making section 444 election (temporary).
- 1.444-4 · Tiered structure.