N-2019-67: Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2021

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December 10, 2019

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Issue Number: N-2019-67

Inside This Issue

Notice 2019-67 sets forth: (1) the mortality improvement rates and static mortality tables that are required to determine minimum funding requirements under § 430(h)(3)(A) for valuation dates occurring during 2021, and (2) the mortality table that is used for purposes of determining minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2021 calendar year. In addition, the notice requests comments on possible regulations to modify the basis for determining these mortality tables.

Notice 2019-67 will be in IRB: 2019-52, dated December 23, 2019.

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