Bulletin No. 2015–33 August 17, 2015
EMPLOYEE PLANS
Internal Revenue Bulletin 2015-33 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2015–53, page 190. This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other items for valuation dates occurring during calendar year 2016. This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2016 calendar year.
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