N-2019-26: Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2020

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March 22, 2019

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Issue Number: N-2019-26

Inside This Issue

Notice 2019-26 sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining: 1) the minimum funding requirements under § 430(h)(3) for 2020; and 2) the minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2020 calendar year.

Notice 2019-26 will be in IRB: 2019-15, dated April 8, 2019.

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