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SECTION 14. EFFECTIVE DATE

Internal Revenue Bulletin 2008-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for all requests for the use of plan-specific substitute mortality tables in accordance with § 430(h)(3)(C) of the Code and § 303(h)(3)(C) of ERISA submitted on or after December 1, 2008. Requests submitted prior to December 1, 2008, may rely on this revenue procedure or Rev. Proc. 2007–37.

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▸Contents — Internal Revenue Bulletin 2008-42
Internal Revenue Bulletin 2008-42

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