Section 3. For Plan Years beginning before January 1, 2008, the ~~Code§~~ <u>IRC 417…
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
mortality table is set forth in Rev. Rul. 2001-62 , 2001-2 C.B. 632.. For Plan Years beginning on
or after January 1, 2008, the Code § IRC 417(e)(3) applicable mortality table is the applicable
mortality table specified for the calendar year in which the stability period specified in the
adoption agreement begins.
However, for purposes of applying the limitation on benefits in section ___ of the plan, the
applicable mortality table in Rev. Rul. 2001-62 , 2001-2 C.B. 632 continues to apply for years
beginning before January 1, 2009, unless an earlier date is elected by the employer in the
Adoption Agreement.
(Note to reviewer: The blank above should be filled in with the plan section number corresponding to LRM #40.)
265 | Defined Benefit Plan LRM Package 08/2020 06/2026
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