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IRS Publishes 2024 Mortality Table for DB Plans

By ERISA News
| October 20 2023

The IRS has issued Notice 2023-73, specifying the mortality table used in determining minimum present value under IRC 417(e)(3) and ERISA section 205(g)(3). The table applies for distributions with annuity starting dates that occur during stability periods beginning in the 2024 calendar year.  

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IRS Defined benefit plan Defined contribution plan
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