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EMPLOYEE PLANS

Internal Revenue Bulletin 2013-32 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2013–49, page 127. This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit requirements under the Code and the Employee Retirement Income Security Act of 1974 (ERISA). These tables apply for purposes of calculations for valuation dates occurring during calendar years 2014 and 2015. The notice also includes a modified unisex version of the mortality

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▸Contents — Internal Revenue Bulletin 2013-32
Internal Revenue Bulletin 2013-32

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