N-2018-02: Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2019

Internal Revenue Service (IRS) sent this bulletin at 12/14/2017 04:34 PM EST

IRS GuideWire

December 14, 2017

News Essentials

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Instructions

Frequently Asked Questions

News

Taxpayer Advocate

Where to File

Issue Number: N-2018-02

Inside This Issue

Notice 2018-02 sets forth: 1) the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2019; and 2) the minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2019 calendar year.

Notice 2018-02 will be in IRB 2018-02, dated January 8, 2018.

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message.

Update your subscriptions, modify your password or email address, or stop subscriptions at any time on your Subscriber Preferences Page. You will need to use your email address to log in. If you have questions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no charge by the Internal Revenue Service (IRS).