New Mortality Tables 2025. While the regulations now require plans with more. Applicable mortality tables for 2024 distributions.
The static mortality tables for small plans for valuation dates occurring in 2025, which consist of separate mortality rates that apply for each gender, are set forth in treas. On october 20, 2023, the irs published final regulations prescribing mortality tables under code section 430 that apply to defined benefit pension plans.