Bulletin No. 2016–38 September 19, 2016
Internal Revenue Bulletin 2016-38 · 2026-10-03 edition · updated 2026-10-04 · United States
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lating the funding target and other items for valuation dates occurring during calendar year 2017. This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under § 417(e)(3) of the Code and § 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2017 calendar year.
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