2024-16520. Plan-Specific Substitute Mortality Tables for Determining Present Value  

  • Table 1 to Paragraph ( d )(4)( iii )(B)

    Calendar year Adjustment factor
    2020 1.15
    2021 1.15
    2022 1.075

Document Information

Effective Date:
7/31/2024
Published:
07/31/2024
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Final regulations.
Document Number:
2024-16520
Dates:
Effective date: These regulations are effective July 31, 2024.
Pages:
61343-61346 (4 pages)
Docket Numbers:
TD 10005
RINs:
1545-BQ67: Modifications to Rules Regarding Plan-Specific Substitute Mortality Tables
RIN Links:
https://www.federalregister.gov/regulations/1545-BQ67/modifications-to-rules-regarding-plan-specific-substitute-mortality-tables
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2024-16520.pdf
CFR: (1)
26 CFR 1