IRS Issues Private Letter Ruling Approving Substitute Mortality Tables for Pension Plan Funding Calculations

The IRS issued a private letter ruling on I.R.C. §430 approving substitute mortality tables for making computations under section 430 for Plan 1’s male and female participant populations for 3 years beginning Jan. 1, 2026, despite slightly exceeding the stability requirement threshold in Treas. Reg. §1.430. [PLR 202610022]

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