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Internal Revenue Bulletin 2019-15 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2019–26, page 943. 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 2020 and minimum present value under § 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2020 calendar year.

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▸Contents — Internal Revenue Bulletin 2019-15

Internal Revenue Bulletin 2019-15

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