Sources of mortality tables

Sources of IRS static mortality tables under §430(h) and §417(e)

IRS Source	For Years	URL Link
Revenue Ruling 95-6	1995-2002	Rev Rul 95-6
Revenue Ruling 2001-62	2003-2007	https://www.irs.gov/pub/irs-drop/rr-01-62.pdf
Revenue Ruling 2007-67	2008	https://www.irs.gov/pub/irs-drop/rr-07-67.pdf
Notice 2008-85	2009-2013	http://www.irs.gov/irb/2008-42_IRB/ar09.html
Notice 2013-49	2014-2015	http://www.irs.gov/irb/2013-32_IRB/ar07.html
Notice 2015-53	2016	http://www.irs.gov/pub/irs-drop/n-15-53.pdf
Notice 2016-50	2017	https://www.irs.gov/pub/irs-drop/n-16-50.pdf
Notice 2017-60	2018	https://www.irs.gov/pub/irs-drop/n-17-60.pdf
Notice 2018-02	2019	https://www.irs.gov/pub/irs-drop/n-18-02.pdf
Notice 2019-26	2020	https://www.irs.gov/pub/irs-drop/n-19-26.pdf
Notice 2019-67	2021	https://www.irs.gov/pub/irs-drop/n-19-67.pdf
Notice 2020-85	2022	https://www.irs.gov/irb/2020-51_IRB
Notice 2022-22	2023	https://www.irs.gov/pub/irs-drop/n-22-22.pdf
Notice 2023-73	2024	§417(e): https://www.irs.gov/pub/irs-drop/n-23-73.pdf
A Rule by the Internal Revenue Service on 10/20/2023	2024	§430(h): https://www.federalregister.gov/documents/2023/10/20/2023-23267/mortality-tables-for-determining-present-value-under-defined-benefit-pension-plans
Notice 2024-42	2025	https://www.irs.gov/pub/irs-drop/n-24-42.pdf

Sources of other tables.

Source	Description	URL Link
AAA	American Academy of Actuaries 2012 IAM Basic Table, 2012 IAM Period Table, Projection Scale G2	https://www.actuary.org/sites/default/files/files/publications/Payout_Annuity_Report_09-28-11.pdf
CIA	Canadian Institute of Actuaries Canadian Pensioners’ Mortality CPM2014	https://www.cia-ica.ca/publications/214013t1e/ https://www.cia-ica.ca/app/themes/wicket/custom/dl_file.php?p=36359&fid=13822
IRS	IRS Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions	https://www.federalregister.gov/documents/2020/11/12/2020-24723/updated-life-expectancy-and-distribution-period-tables-used-for-purposes-of-determining-minimum Federal Register: Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests Federal Register: Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests
PBGC	PBGC ERISA Section 4044/4050 Mortality Tables	https://www.pbgc.gov/prac/mortality-retirement-and-pv-max-guarantee/erisa-mortality-tables
PBGC	PBGC “2012 base” mortality tables published in 2024 for ERISA Section 4044/4050 Mortality Tables for valuation dates on or after 7/31/2024..	https://public-inspection.federalregister.gov/2024-11819.pdf https://www.federalregister.gov/documents/2024/06/06/2024-11819/valuation-assumptions-and-methods
SSA	Social Security Period Life Tables	https://www.ssa.gov/oact/HistEst/PerLifeTablesHome.html
SOA	Society of Actuaries Mortality and Other Rate Tables	https://mort.soa.org
SOA	Society of Actuaries RP–2000 Mortality Tables	https://www.soa.org/resources/experience-studies/2000-2004/research-rp-2000-mortality-tables/
SOA	Society of Actuaries RP–2006 Mortality Tables	https://www.soa.org/resources/experience-studies/2014/research-2014-rp
SOA	Society of Actuaries Pub-2010 Public Retirement Plans Mortality Tables	https://www.soa.org/resources/research-reports/2019/pub-2010-retirement-plans/
SOA	Society of Actuaries Pri-2012 Private Retirement Plans Mortality Tables	https://www.soa.org/resources/experience-studies/2019/pri-2012-private-mortality-tables/
SOA	Society of Actuaries RP–2014 Mortality Tables	https://www.soa.org/resources/experience-studies/2014/research-2014-rp
Chile	Superintendency of Pensions (Chilean pension system)	https://www.spensiones.cl/portal/institucional/594/w3-propertyname-621.html