n-13-49.pdf

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Updated Static Mortality Tables for the Years 2014 and 2015.

Notice 2013-49

This notice provides updated static mortality tables to be used under
§ 430(h)(3)(A) of the Internal Revenue Code (Code) and § 303(h)(3)(A) of the
Employee Retirement Income Security Act of 1974 (ERISA), and requests
comments regarding the publication of mortality tables for future years. These
tables apply for purposes of calculating the funding target and other items for
valuation dates occurring during calendar years 2014 and 2015.

This notice also includes a modified unisex version of the mortality tables
for use in determining minimum present value under § 417(e)(3) of the Code and
§ 205(g)(3) of ERISA for distributions with annuity starting dates that occur during
stability periods beginning in the 2014 and 2015 calendar years.

BACKGROUND

Section 412 of the Code provides minimum funding requirements that
generally apply for defined benefit plans. Section 412(a)(2) provides that § 430
specifies the minimum funding requirements that generally apply to defined
benefit plans that are not multiemployer plans. Section 430(a) defines the
minimum required contribution for such a plan by reference to the plan’s funding
target for the plan year.

Section 430(h)(3) provides rules regarding the mortality tables to be used
under § 430. Under § 430(h)(3)(A), except as provided in § 430(h)(3)(C) or (D),
the Secretary is to prescribe by regulation mortality tables to be used in
determining any present value or making any computation under § 430. Those
tables are to be based on the actual experience of pension plans and projected
trends in that experience. Section 430(h)(3)(B) provides that periodically (at least
every 10 years) these mortality tables shall be revised to reflect the actual
experience of pension plans and projected trends in that experience.

Section 430(h)(3)(C) provides that, upon request by a plan sponsor and
approval by the Secretary, substitute mortality tables that meet the applicable
requirements may be used in lieu of the standard mortality tables provided under
§ 430(h)(3)(A). Section 430(h)(3)(D) provides for the use of separate mortality
tables with respect to certain individuals who are entitled to benefits on account
of disability, with separate tables for those whose disabilities occurred in plan
years beginning before January 1, 1995, and those whose disabilities occurred in
plan years beginning after December 31, 1994. These separate mortality tables
are permitted to be used with respect to disabled individuals in lieu of the
generally applicable mortality tables provided pursuant to § 430(h)(3)(A) or the
substitute mortality tables under § 430(h)(3)(C).

2
Determination of Minimum Funding Requirements under § 430

Section 1.430(h)(3)-1 of the regulations provides for mortality tables,
based on the tables contained in the RP-2000 Mortality Tables Report,
1
adjusted
for mortality improvement using Projection Scale AA as recommended in that
report. Section 1.430(h)(3)-1 generally requires the use of separate tables for
nonannuitant and annuitant periods for large plans (those with over 500
participants as of the valuation date). Sponsors of small plans (those with 500 or
fewer participants as of the valuation date) are permitted to use a combined table
that applies the same mortality rates to both annuitants and nonannuitants.

Section 1.430(h)(3)-1 describes the methodology that the IRS will use to
establish mortality tables as provided under § 430(h)(3)(A). The mortality tables
set forth in § 1.430(h)(3)-1 are based on expected mortality as of 2000 and
reflect the impact of expected improvements in mortality. The regulations permit
plan sponsors to apply the projection of mortality improvement in either of two
ways: through use of static tables that are updated annually to reflect expected
improvements in mortality, or through use of generational tables. The regulations
include static mortality tables for use in actuarial valuations as of valuation dates
occurring in 2008 and provide that the mortality tables for valuation dates
occurring in future years are to be provided in the Internal Revenue Bulletin.
Notice 2008-85, 2008-42 IRB 905, sets forth the static mortality tables that apply
under § 430(h)(3)(A) for valuation dates during 2009 through 2013.

Application of These Tables for Other Purposes under the Funding Rules

For a plan for which the effective date of § 430 is delayed pursuant to
sections 104 or 105 of the Pension Protection Act of 2006, Public Law 109-280,
current liability under § 412(l)(7) must be determined in order to calculate the
plan’s minimum required contribution. Section 1.412(l)(7)-1(a) provides that for
plan years beginning on or after January 1, 2008, the mortality tables described
in § 430(h)(3)(A) are to be used to determine current liability under § 412(l)(7) of
the Code for nondisabled participants.

Section 1.431(c)(6)-1 provides that the same mortality assumptions that
apply for purposes of § 430(h)(3)(A) and § 1.430(h)(3)-1(a)(2) are used to
determine a multiemployer plan’s current liability for purposes of applying the full-
funding rules of § 431(c)(6). For this purpose, a multiemployer plan is permitted
to apply either the annually-adjusted static mortality tables or the generational
mortality tables.

1
The RP-2000 Mortality Tables Report was released by the Society of Actuaries in July 2000.
Society of Actuaries, RP-2000 Mortality Tables Report, at
http://www.soa.org/ccm/content/research-publications/experience-studies-tools/the-rp–2000-
mortality-tables/.

3
Application of Mortality Tables for Minimum Present Value Requirements
under § 417(e)(3)

Section 417(e)(3) generally provides that the present value of certain
benefits under a qualified pension plan (including single-sum distributions)
cannot be less than the present value of the accrued benefit using applicable
interest rates and the applicable mortality table. Under § 1.417(e)-1(d), these
rules must also be used to compute the present value of a plan benefit for
purposes of determining whether consent for a distribution is required under
§ 411(a)(11)(A).

Section 417(e)(3)(B) defines the term “applicable mortality table” as the
mortality table specified for the plan year under § 430(h)(3)(A) (without regard to
§ 430(h)(3)(C) or (D)), modified as appropriate by the Secretary.

Rev. Rul. 2007-67, 2007-2 CB 1047, provides that, except as otherwise
stated in future guidance, the applicable mortality table under § 417(e)(3) for
2008 is based on a fixed blend of 50% of the static male combined mortality rates
and 50% of the static female combined mortality rates promulgated under
§ 1.430(h)(3)-1(c)(3) of the proposed regulations (which have since been issued
as final regulations). The applicable mortality table for purposes of § 417(e)(3) is
not a generational table. Rev. Rul. 2007-67 also provides that the applicable
mortality table for a given year applies to distributions with annuity starting dates
that occur during stability periods that begin during that calendar year. Rev. Rul.
2007-67 further states that the § 417(e)(3) applicable mortality table for each
subsequent year will be published in future guidance and, except as provided in
that future guidance, will be determined from the § 430(h)(3)(A) tables on the
same basis as the applicable mortality table for 2008. Notice 2008-85 set forth
the § 417(e)(3) applicable mortality tables for distributions with annuity starting
dates that occur during stability periods beginning during calendar years 2009
through 2013.

STATIC MORTALITY TABLES FOR YEARS 2014 and 2015

The static mortality tables that apply under § 430(h)(3)(A) for valuation
dates during 2014 and 2015 are set forth in the appendix to this notice. The
mortality rates in these tables have been developed from the base rates,
projection factors, and weighting factors set forth in § 1.430(h)(3)-1, using the
blending techniques described in the preamble to those regulations.

The static mortality tables that apply under § 417(e)(3) for distributions
with annuity starting dates occurring during stability periods beginning in 2014
and 2015 are set forth in the appendix to this notice in the column labeled
“Unisex.” These tables were derived from the tables used for § 430(h)(3)(A)
following the procedures set forth in Rev. Rul. 2007-67.

4
REQUEST FOR COMMENTS

As noted in § 430(h)(3)(B) the IRS and Treasury are required to revise the
mortality tables used under § 430(h)(3)(A) at least every 10 years, to reflect the
actual mortality experience of pension plans and projected trends in that
experience. The IRS and Treasury are aware of a study that is currently being
conducted by the Society of Actuaries to measure the actual experience and
trends in mortality for participants of uninsured pension plans in the United States
and an associated report issued in September 2012
.
2
Comments are requested
as to whether other studies of actual mortality experience of pension plans and
projected trends of that experience are available that should be considered for
use in developing mortality tables for future use under § 430(h)(3).

Section 430(h)(3)(D) and Rev. Rul. 96-7, 1996-1 CB 59 provide for
separate mortality tables for disabled participants whose disabilities occurred in
plan years beginning before January 1, 1995, and for those whose disabilities
occurred in plan years beginning after December 31, 1994. Comments are
requested as to whether it is reasonable to expect that the mortality experience
for participants who became disabled before 1995 will continue to be sufficiently
substandard so that a separate mortality table is warranted for future use with
respect to those disabled participants under § 430(h)(3).

The existing regulations under § 430(h)(3)-1 provided a number of
alternative versions of the mortality tables that were simplified in order to
accommodate limitations in actuarial software. In developing updated
regulations, comments are requested as to:

• Whether actuarial software generally available for use with small pension
plans is capable of using separate mortality tables for annuitants and non-
annuitants, or whether it is necessary for the IRS and Treasury to
continue publishing combined static mortality tables.
• Whether generally available actuarial software is capable of using
mortality tables on a fully generational basis, or whether it is necessary for
the IRS and Treasury to continue publishing static mortality tables (taking
into account the limitations of duration-based static approximations
identified in the Society of Actuaries’ September 2012 report);
• Whether it expected that generally available actuarial software will be
capable of using a two-dimensional mortality projection scale as
described in the Society of Actuaries’ September 2012 report (that is, with
projected mortality improvement that is a function of both age and year of
birth).

Written or electronic comments must be received by October 8, 2013.
Send submissions to CC:PA:LPD:PR (Notice 2013-49), Room 5203, Internal

2
See http://www.soa.org/files/research/exp-study/research-mortality-improve-bb-report.pdf,
issued in September 2012.

5
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.
Submissions may be hand delivered Monday through Friday between the hours
of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (Notice 2013-49), Courier’s Desk,
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC.
Alternatively, comments may be submitted via the Internet at
notice.comments@irscounsel.treas.gov
. Please include “Notice 2013-49” in the
subject line of any electronic communication. All materials submitted will be
available for public inspection and copying.

Drafting Information

The principal author of this notice is Carolyn E. Zimmerman of the
Employee Plans, Tax Exempt and Government Entities Division. For further
information regarding this notice, please contact Ms. Zimmerman at
retirementplanquestions@irs.gov
.

APPENDIX

Mortality tables for

Valuation dates occurring during 2014
Distributions subject to § 417(e)(3) with annuity starting dates during
stability periods beginning in 2014

MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Table for
Distributions
Subject to
§ 417(e)(3)
1 0.000355 0.000355 0.0003550.000318 0.000318 0.000318 0.000337
2 0.000239 0.000239 0.000239 0.000207 0.000207 0.000207 0.000223
3 0.000199 0.000199 0.000199 0.000155 0.000155 0.000155 0.000177
4 0.000155 0.000155 0.000155 0.000116 0.000116 0.000116 0.000136
5 0.000142 0.000142 0.000142 0.000105 0.000105 0.000105 0.000124
6 0.000136 0.000136 0.000136 0.000098 0.000098 0.000098 0.000117
7 0.000130 0.000130 0.000130 0.000092 0.000092 0.000092 0.000111
8 0.000120 0.000120 0.000120 0.000082 0.000082 0.000082 0.000101
9 0.000116 0.000116 0.000116 0.000078 0.000078 0.000078 0.000097
10 0.000118 0.000118 0.000118 0.000078 0.000078 0.000078 0.000098
11 0.000122 0.000122 0.000122 0.000080 0.000080 0.000080 0.000101
12 0.000127 0.000127 0.000127 0.000082 0.000082 0.000082 0.000105
13 0.000134 0.000134 0.000134 0.000086 0.000086 0.000086 0.000110
14 0.000146 0.000146 0.000146 0.000096 0.000096 0.000096 0.000121
15 0.000154 0.000154 0.000154 0.000106 0.000106 0.000106 0.000130
16 0.000163 0.000163 0.000163 0.000114 0.000114 0.000114 0.000139

6
MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Table for
Distributions
Subject to
§ 417(e)(3)
17 0.000173 0.000173 0.000173 0.000122 0.000122 0.000122 0.000148
18 0.000181 0.000181 0.000181 0.000125 0.000125 0.000125 0.000153
19 0.000190 0.000190 0.000190 0.000123 0.000123 0.000123 0.000157
20 0.000198 0.000198 0.000198 0.000120 0.000120 0.000120 0.000159
21 0.000211 0.000211 0.000211 0.000117 0.000117 0.000117 0.000164
22 0.000223 0.000223 0.000223 0.000118 0.000118 0.000118 0.000171
23 0.000241 0.000241 0.000241 0.000123 0.000123 0.000123 0.000182
24 0.000257 0.000257 0.000257 0.000130 0.000130 0.000130 0.000194
25 0.000281 0.000281 0.000281 0.000138 0.000138 0.000138 0.000210
26 0.000317 0.000317 0.000317 0.000151 0.000151 0.000151 0.000234
27 0.000330 0.000330 0.000330 0.000157 0.000157 0.000157 0.000244
28 0.000340 0.000340 0.000340 0.000166 0.000166 0.000166 0.000253
29 0.000356 0.000356 0.000356 0.000175 0.000175 0.000175 0.000266
30 0.000384 0.000384 0.000384 0.000197 0.000197 0.000197 0.000291
31 0.000431 0.000431 0.000431 0.000243 0.000243 0.000243 0.000337
32 0.000486 0.000486 0.000486 0.000277 0.000277 0.000277 0.000382
33 0.000546 0.000546 0.000546 0.000303 0.000303 0.000303 0.000425
34 0.000607 0.000607 0.000607 0.000325 0.000325 0.000325 0.000466
35 0.000668 0.000668 0.000668 0.000345 0.000345 0.000345 0.000507
36 0.000727 0.000727 0.000727 0.000362 0.000362 0.000362 0.000545
37 0.000782 0.000782 0.000782 0.000379 0.000379 0.000379 0.000581
38 0.000810 0.000810 0.000810 0.000397 0.000397 0.000397 0.000604
39 0.000833 0.000833 0.000833 0.000418 0.000418 0.000418 0.000626
40 0.000855 0.000855 0.000855 0.000455 0.000455 0.000455 0.000655
41 0.000879 0.000906 0.0008790.000499 0.000499 0.000499 0.000689
42 0.000908 0.001008 0.000909 0.000550 0.000550 0.000550 0.000730
43 0.000943 0.001161 0.000946 0.000604 0.000604 0.000604 0.000775
44 0.000984 0.001364 0.000991 0.000664 0.000664 0.000664 0.000828
45 0.001032 0.001618 0.001045 0.000704 0.000710 0.000704 0.000875
46 0.001074 0.001923 0.001097 0.000744 0.000802 0.000745 0.000921
47 0.001119 0.002279 0.001156 0.000783 0.000941 0.000787 0.000972
48 0.001165 0.002686 0.001220 0.000847 0.001126 0.000856 0.001038
49 0.001213 0.003144 0.001292 0.000915 0.001357 0.000934 0.001113
50 0.001263 0.003651 0.001371 0.001019 0.001635 0.001050 0.001211
51 0.001312 0.003695 0.001431 0.001136 0.001752 0.001172 0.001302
52 0.001363 0.003693 0.001523 0.001307 0.001969 0.001356 0.001440
53 0.001459 0.003744 0.001677 0.001504 0.002247 0.001574 0.001626
54 0.001565 0.003793 0.001852 0.001734 0.002583 0.001835 0.001844
55 0.001737 0.003947 0.002194 0.002001 0.002983 0.002187 0.002191
56 0.001952 0.004182 0.002660 0.002315 0.003459 0.002642 0.002651
57 0.002207 0.004496 0.003072 0.002603 0.003947 0.003060 0.003066
58 0.002504 0.004914 0.003565 0.002846 0.004429 0.003460 0.003513
59 0.002765 0.005334 0.004046 0.003112 0.004978 0.003926 0.003986

7
MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Table for
Distributions
Subject to
§ 417(e)(3)
60 0.003056 0.005841 0.004625 0.003399 0.005581 0.004480 0.004553
61 0.003472 0.006553 0.005425 0.003705 0.006228 0.005170 0.005298
62 0.003818 0.007219 0.006234 0.004026 0.006921 0.005936 0.006085
63 0.004300 0.008145 0.007338 0.004357 0.007659 0.006840 0.007089
64 0.004669 0.009012 0.008298 0.004694 0.008456 0.007720 0.008009
65 0.005032 0.009980 0.009402 0.005033 0.009329 0.008707 0.009055
66 0.005542 0.011296 0.010905 0.005367 0.010273 0.009840 0.010373
67 0.005883 0.012505 0.012181 0.005692 0.011287 0.010933 0.011557
68 0.006025 0.013536 0.013265 0.006005 0.012395 0.012090 0.012678
69 0.006318 0.014953 0.014706 0.006303 0.013639 0.013365 0.014036
70 0.006401 0.016167 0.015913 0.006583 0.015069 0.014781 0.015347
71 0.007232 0.017888 0.017639 0.007183 0.016373 0.016093 0.016866
72 0.008895 0.019862 0.019634 0.008383 0.018212 0.017946 0.018790
73 0.011389 0.022123 0.021928 0.010183 0.019820 0.019592 0.020760
74 0.014714 0.024681 0.024526 0.012583 0.021966 0.021776 0.023151
75 0.018870 0.028138 0.028018 0.015583 0.023743 0.023604 0.025811
76 0.023858 0.031362 0.031284 0.019183 0.026160 0.026065 0.028675
77 0.029677 0.035636 0.035590 0.023384 0.029427 0.029365 0.032478
78 0.036327 0.040451 0.040430 0.028185 0.032439 0.032410 0.036420
79 0.043808 0.045920 0.045915 0.033586 0.035813 0.035805 0.040860
80 0.052121 0.052121 0.052121 0.039587 0.039587 0.039587 0.045854
81 0.059584 0.059584 0.059584 0.043815 0.043815 0.043815 0.051700
82 0.067993 0.067993 0.067993 0.048573 0.048573 0.048573 0.058283
83 0.075792 0.075792 0.075792 0.053933 0.053933 0.053933 0.064863
84 0.086094 0.086094 0.086094 0.059983 0.059983 0.059983 0.073039
85 0.095566 0.095566 0.095566 0.068252 0.068252 0.068252 0.081909
86 0.105955 0.105955 0.105955 0.077746 0.077746 0.077746 0.091851
87 0.119892 0.119892 0.119892 0.088560 0.088560 0.088560 0.104226
88 0.135544 0.135544 0.135544 0.098641 0.098641 0.098641 0.117093
89 0.149793 0.149793 0.149793 0.111868 0.111868 0.111868 0.130831
90 0.168603 0.168603 0.168603 0.123630 0.123630 0.123630 0.146117
91 0.183643 0.183643 0.183643 0.135762 0.135762 0.135762 0.159703
92 0.203361 0.203361 0.203361 0.147980 0.147980 0.147980 0.175671
93 0.219375 0.219375 0.219375 0.163416 0.163416 0.163416 0.191396
94 0.235364 0.235364 0.235364 0.175273 0.175273 0.175273 0.205319
95 0.256478 0.256478 0.256478 0.186501 0.186501 0.186501 0.221490
96 0.272216 0.272216 0.272216 0.196923 0.196923 0.196923 0.234570
97 0.287507 0.287507 0.287507 0.210765 0.210765 0.210765 0.249136
98 0.308741 0.308741 0.308741 0.219291 0.219291 0.219291 0.264016
99 0.323342 0.323342 0.323342 0.226576 0.226576 0.226576 0.274959
100 0.337392 0.337392 0.337392 0.232530 0.232530 0.232530 0.284961
101 0.358628 0.358628 0.358628 0.244834 0.244834 0.244834 0.301731
102 0.371685 0.371685 0.371685 0.254498 0.254498 0.254498 0.313092

8
MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Non-
Annuitant
Table
2014
Annuitant
Table
2014
Optional
Combined
Table
for Small
Plans
2014
Table for
Distributions
Subject to
§ 417(e)(3)
103 0.383040 0.383040 0.383040 0.266044 0.266044 0.266044 0.324542
104 0.392003 0.392003 0.392003 0.279055 0.279055 0.279055 0.335529
105 0.397886 0.397886 0.397886 0.293116 0.293116 0.293116 0.345501
106 0.400000 0.400000 0.400000 0.307811 0.307811 0.307811 0.353906
107 0.400000 0.400000 0.400000 0.322725 0.322725 0.322725 0.361363
108 0.400000 0.400000 0.400000 0.337441 0.337441 0.337441 0.368721
109 0.400000 0.400000 0.400000 0.351544 0.351544 0.351544 0.375772
110 0.400000 0.400000 0.400000 0.364617 0.364617 0.364617 0.382309
111 0.400000 0.400000 0.400000 0.376246 0.376246 0.376246 0.388123
112 0.400000 0.400000 0.400000 0.386015 0.386015 0.386015 0.393008
113 0.400000 0.400000 0.400000 0.393507 0.393507 0.393507 0.396754
114 0.400000 0.400000 0.400000 0.398308 0.398308 0.398308 0.399154
115 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
116 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
117 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
118 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
119 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
120 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000

Mortality tables for 2015

Valuation dates occurring during 2015
Distributions subject to § 417(e)(3) with annuity starting dates during
stability periods beginning in 2015

MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Table for
Distributions
Subject to
§ 417(e)(3)
1 0.000347 0.000347 0.000347 0.000311 0.000311 0.000311 0.000329
2 0.000235 0.000235 0.000235 0.000203 0.000203 0.000203 0.000219
3 0.000195 0.000195 0.000195 0.000152 0.000152 0.000152 0.000174
4 0.000152 0.000152 0.000152 0.000113 0.000113 0.000113 0.000133
5 0.000139 0.000139 0.000139 0.000103 0.000103 0.000103 0.000121
6 0.000133 0.000133 0.000133 0.000096 0.000096 0.000096 0.000115
7 0.000128 0.000128 0.000128 0.000090 0.000090 0.000090 0.000109
8 0.000118 0.000118 0.000118 0.000080 0.000080 0.000080 0.000099
9 0.000114 0.000114 0.000114 0.000076 0.000076 0.000076 0.000095
10 0.000116 0.000116 0.000116 0.000077 0.000077 0.000077 0.000097

9
MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Table for
Distributions
Subject to
§ 417(e)(3)
11 0.000119 0.000119 0.000119 0.000078 0.000078 0.000078 0.000099
12 0.000124 0.000124 0.000124 0.000081 0.000081 0.000081 0.000103
13 0.000131 0.000131 0.000131 0.000085 0.000085 0.000085 0.000108
14 0.000143 0.000143 0.000143 0.000094 0.000094 0.000094 0.000119
15 0.000151 0.000151 0.000151 0.000105 0.000105 0.000105 0.000128
16 0.000160 0.000160 0.000160 0.000112 0.000112 0.000112 0.000136
17 0.000169 0.000169 0.000169 0.000121 0.000121 0.000121 0.000145
18 0.000178 0.000178 0.000178 0.000123 0.000123 0.000123 0.000151
19 0.000186 0.000186 0.000186 0.000121 0.000121 0.000121 0.000154
20 0.000194 0.000194 0.000194 0.000118 0.000118 0.000118 0.000156
21 0.000207 0.000207 0.000207 0.000115 0.000115 0.000115 0.000161
22 0.000219 0.000219 0.000219 0.000116 0.000116 0.000116 0.000168
23 0.000237 0.000237 0.000237 0.000121 0.000121 0.000121 0.000179
24 0.000254 0.000254 0.000254 0.000128 0.000128 0.000128 0.000191
25 0.000278 0.000278 0.000278 0.000136 0.000136 0.000136 0.000207
26 0.000316 0.000316 0.000316 0.000149 0.000149 0.000149 0.000233
27 0.000329 0.000329 0.000329 0.000155 0.000155 0.000155 0.000242
28 0.000338 0.000338 0.000338 0.000164 0.000164 0.000164 0.000251
29 0.000354 0.000354 0.000354 0.000173 0.000173 0.000173 0.000264
30 0.000382 0.000382 0.000382 0.000195 0.000195 0.000195 0.000289
31 0.000429 0.000429 0.000429 0.000241 0.000241 0.000241 0.000335
32 0.000484 0.000484 0.000484 0.000275 0.000275 0.000275 0.000380
33 0.000543 0.000543 0.000543 0.000300 0.000300 0.000300 0.000422
34 0.000604 0.000604 0.000604 0.000322 0.000322 0.000322 0.000463
35 0.000665 0.000665 0.000665 0.000341 0.000341 0.000341 0.000503
36 0.000724 0.000724 0.000724 0.000358 0.000358 0.000358 0.000541
37 0.000778 0.000778 0.000778 0.000374 0.000374 0.000374 0.000576
38 0.000805 0.000805 0.000805 0.000392 0.000392 0.000392 0.000599
39 0.000827 0.000827 0.000827 0.000412 0.000412 0.000412 0.000620
40 0.000848 0.000848 0.000848 0.000449 0.000449 0.000449 0.000649
41 0.000871 0.000898 0.000871 0.000492 0.000492 0.000492 0.000682
42 0.000899 0.000998 0.000900 0.000541 0.000541 0.000541 0.000721
43 0.000932 0.001147 0.000935 0.000595 0.000595 0.000595 0.000765
44 0.000973 0.001346 0.000980 0.000654 0.000654 0.000654 0.000817
45 0.001018 0.001595 0.001031 0.000693 0.000699 0.000693 0.000862
46 0.001059 0.001894 0.001082 0.000731 0.000790 0.000732 0.000907
47 0.001102 0.002242 0.001138 0.000769 0.000926 0.000773 0.000956
48 0.001146 0.002640 0.001200 0.000832 0.001108 0.000841 0.001021
49 0.001193 0.003088 0.001270 0.000899 0.001335 0.000917 0.001094
50 0.001240 0.003586 0.001346 0.001002 0.001607 0.001032 0.001189
51 0.001287 0.003625 0.001403 0.001118 0.001724 0.001154 0.001279
52 0.001335 0.003619 0.001492 0.001289 0.001941 0.001338 0.001415
53 0.001430 0.003669 0.001643 0.001486 0.002220 0.001556 0.001600

10
MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Table for
Distributions
Subject to
§ 417(e)(3)
54 0.001534 0.003717 0.001815 0.001717 0.002557 0.001817 0.001816
55 0.001704 0.003872 0.002152 0.001985 0.002959 0.002170 0.002161
56 0.001917 0.004107 0.002612 0.002301 0.003438 0.002626 0.002619
57 0.002169 0.004419 0.003020 0.002590 0.003927 0.003045 0.003033
58 0.002464 0.004835 0.003507 0.002832 0.004407 0.003443 0.003475
59 0.002721 0.005249 0.003981 0.003097 0.004953 0.003906 0.003944
60 0.003007 0.005748 0.004551 0.003382 0.005553 0.004458 0.004505
61 0.003420 0.006455 0.005344 0.003687 0.006197 0.005144 0.005244
62 0.003761 0.007110 0.0061400.004006 0.006886 0.005906 0.006023
63 0.004240 0.008031 0.007236 0.004335 0.007621 0.006806 0.007021
64 0.004604 0.008886 0.008182 0.004671 0.008414 0.007681 0.007932
65 0.004961 0.009840 0.009270 0.005008 0.009282 0.008663 0.008967
66 0.005469 0.011149 0.010763 0.005340 0.010221 0.009790 0.010277
67 0.005806 0.012343 0.012023 0.005664 0.011231 0.010879 0.011451
68 0.005941 0.013346 0.013079 0.005975 0.012333 0.012030 0.012555
69 0.006230 0.014743 0.014500 0.006271 0.013571 0.013299 0.013900
70 0.006305 0.015925 0.015675 0.006550 0.014994 0.014708 0.015192
71 0.007129 0.017620 0.017375 0.007146 0.016275 0.015997 0.016686
72 0.008776 0.019564 0.019340 0.008337 0.018102 0.017837 0.018589
73 0.011247 0.021791 0.021599 0.010124 0.019681 0.019454 0.020527
74 0.014541 0.024311 0.024159 0.012506 0.021813 0.021624 0.022892
75 0.018659 0.027744 0.027626 0.015484 0.023554 0.023417 0.025522
76 0.023600 0.030923 0.030847 0.019058 0.025950 0.025856 0.028352
77 0.029365 0.035173 0.035128 0.023227 0.029221 0.029160 0.032144
78 0.035953 0.039965 0.039944 0.027992 0.032212 0.032183 0.036064
79 0.043365 0.045415 0.045410 0.033353 0.035563 0.035555 0.040483
80 0.051599 0.051599 0.051599 0.039309 0.039309 0.039309 0.045454
81 0.059047 0.059047 0.059047 0.043509 0.043509 0.043509 0.051278
82 0.067449 0.067449 0.067449 0.048233 0.048233 0.048233 0.057841
83 0.075186 0.075186 0.075186 0.053556 0.053556 0.053556 0.064371
84 0.085491 0.085491 0.085491 0.059563 0.059563 0.059563 0.072527
85 0.094897 0.094897 0.094897 0.067842 0.067842 0.067842 0.081370
86 0.105213 0.105213 0.105213 0.077357 0.077357 0.077357 0.091285
87 0.119173 0.119173 0.119173 0.088206 0.088206 0.088206 0.103690
88 0.134866 0.134866 0.134866 0.098247 0.098247 0.098247 0.116557
89 0.149044 0.149044 0.149044 0.111533 0.111533 0.111533 0.130289
90 0.167928 0.167928 0.167928 0.123259 0.123259 0.123259 0.145594
91 0.182908 0.182908 0.182908 0.135355 0.135355 0.135355 0.159132
92 0.202751 0.202751 0.202751 0.147536 0.147536 0.147536 0.175144
93 0.218717 0.218717 0.218717 0.163089 0.163089 0.163089 0.190903
94 0.234658 0.234658 0.234658 0.174923 0.174923 0.174923 0.204791
95 0.255965 0.255965 0.255965 0.186128 0.186128 0.186128 0.221047
96 0.271672 0.271672 0.271672 0.196530 0.196530 0.196530 0.234101

11
MALE MALE MALE FEMALE FEMALE FEMALE
UNISEX
Age
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Non-
Annuitant
Table
2015
Annuitant
Table
2015
Optional
Combined
Table
for Small
Plans
2015
Table for
Distributions
Subject to
§ 417(e)(3)
97 0.286932 0.286932 0.286932 0.210554 0.210554 0.210554 0.248743
98 0.308432 0.308432 0.308432 0.219072 0.219072 0.219072 0.263752
99 0.323018 0.323018 0.323018 0.226350 0.226350 0.226350 0.274684
100 0.337055 0.337055 0.337055 0.232297 0.232297 0.232297 0.284676
101 0.358628 0.358628 0.358628 0.244834 0.244834 0.244834 0.301731
102 0.371685 0.371685 0.371685 0.254498 0.254498 0.254498 0.313092
103 0.383040 0.383040 0.383040 0.266044 0.266044 0.266044 0.324542
104 0.392003 0.392003 0.392003 0.279055 0.279055 0.279055 0.335529
105 0.397886 0.397886 0.397886 0.293116 0.293116 0.293116 0.345501
106 0.400000 0.400000 0.400000 0.307811 0.307811 0.307811 0.353906
107 0.400000 0.400000 0.400000 0.322725 0.322725 0.322725 0.361363
108 0.400000 0.400000 0.400000 0.337441 0.337441 0.337441 0.368721
109 0.400000 0.400000 0.400000 0.351544 0.351544 0.351544 0.375772
110 0.400000 0.400000 0.400000 0.364617 0.364617 0.364617 0.382309
111 0.400000 0.400000 0.400000 0.376246 0.376246 0.376246 0.388123
112 0.400000 0.400000 0.400000 0.386015 0.386015 0.386015 0.393008
113 0.400000 0.400000 0.400000 0.393507 0.393507 0.393507 0.396754
114 0.400000 0.400000 0.400000 0.398308 0.398308 0.398308 0.399154
115 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
116 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
117 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
118 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
119 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000 0.400000
120 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000