N-2022-22: Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023

Internal Revenue Service (IRS) sent this bulletin at 04/27/2022 02:04 PM EDT

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April 27, 2022

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Issue Number: N-2022-22

Inside This Issue

Notice 2022-22 sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2023 and minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2023 calendar year.

Notice 2022-22 will be in IRB: 2022-20, dated May 16, 2022.

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