Section 3. For Plan Years beginning before January 1, 2008, the IRC 417 applicable

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. For Plan Years beginning on or after January 1, 2008, the 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 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.)

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Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM)

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