Rev. Proc. 2017-55 is superseded. Sections 24.01(11), 26.02(4), and 31.01(1) of
SECTION 14. EFFECTIVE DATE
Internal Revenue Bulletin 2024-34 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for all requests for approval to use plan-specific substitute mortality tables in accordance with § 430(h)(3)(C) of the Code for which the Requested Effective Plan Year begins on or after January 1, 2025.
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