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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-25 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to set forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the use of planspecific substitute mortality tables in accordance with § 430(h)(3)(C) of the Internal Revenue Code (Code) and section 303(h)(3)(C) of the Employee Retirement Income Security Act of 1974, as amended (ERISA).

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▸Contents — Internal Revenue Bulletin 2007-25
Internal Revenue Bulletin 2007-25

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