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Internal Revenue Bulletin 2018-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2018–02, page 281. This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under § 430(h)(3) for 2019 and minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2019 calendar year.

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▸Contents — Internal Revenue Bulletin 2018-2
Internal Revenue Bulletin 2018-2

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