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EMPLOYEE PLANS

Internal Revenue Bulletin 2016-38 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2016–50, page 371. This notice provides updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and § 303(h)(3)(A) of the Employee Retirement Income Security Act of 1974, Pub. L. No. 93–406, as amended (ERISA). These updated tables, which are being issued using the methodology in the existing final regulations under § 430(h)(3)(A), apply for purposes of calcu

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▸Contents — Internal Revenue Bulletin 2016-38

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