CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.412(l)(7)-1—Mortality tables used to determine current liability.

1.412(l)(7)-1—Mortality tables used to determine current liability.

(a) In general. The mortality tables set forth in paragraph (d) of this section are to be used in determining current liability under section 412(l)(7) for participants and beneficiaries (other than disabled participants) for plan years beginning in 2007. For plan years beginning on or after January 1, 2008, the mortality tables described in section 430(h)(3)(A) are to be used in determining current liability under section 412(l)(7) for participants and beneficiaries (other than disabled participants).
(b) Separate tables for annuitants and nonannuitants. The separate tables for annuitants and nonannuitants are used unless the plan applies the optional combined table pursuant to paragraph (c) of this section. If these separate tables are used, the nonannuitant mortality table is applied to determine the probability of survival for a nonannuitant for the period before the nonannuitant is projected to commence receiving benefits. The annuitant mortality table is applied to determine the present value of benefits for each annuitant, and for each nonannuitant for the period after which the nonannuitant is projected to commence receiving benefits. For purposes of this section, an annuitant means a plan participant who has commenced receiving benefits and a nonannuitant means a plan participant who has not yet commenced receiving benefits (e.g., an active employee or a terminated vested participant). Thus, for example, with respect to a 45-year-old active participant who is projected to commence receiving an annuity at age 55, current liability would be determined using the nonannuitant mortality table for the period before the participant attains age 55 (i.e., so that the probability of an active male participant living from age 45 to the age of 55 for the table that applies in plan years beginning in 2007 is 98.59%) and the annuitant mortality table for the period ages 55 and above. Similarly, if a 45-year-old terminated vested participant is projected to commence an annuity at age 65, current liability would be determined using the nonannuitant mortality table for the period before the participant attains age 65 and the annuitant mortality table for ages 65 and above. For purposes of this section, a participant whose benefit has partially commenced is treated as an annuitant with respect to the portion of the benefit which has commenced and a nonannuitant with respect to the balance of the benefit.
(c) Optional combined tables. As an alternative to the separate tables specified for annuitants and nonannuitants as described in paragraph (b) of this section, the optional combined table, which applies the same mortality rates to both annuitants and nonannuitants, can be used.
(d) Mortality tables for 2007. As set forth in paragraph (a) of this section, the following tables are to be used for determining current liability for plan years beginning during 2007 in accordance with the rules of this section.
Age Male Female
Nonannuitanttable Annuitanttable Optional combined table Nonannuitanttable Annuitanttable Optional combined table
1 0.000408 0.000408 0.000408 0.000366 0.000366 0.000366
2 0.000276 0.000276 0.000276 0.000239 0.000239 0.000239
3 0.000229 0.000229 0.000229 0.000178 0.000178 0.000178
4 0.000178 0.000178 0.000178 0.000133 0.000133 0.000133
5 0.000163 0.000163 0.000163 0.000121 0.000121 0.000121
6 0.000156 0.000156 0.000156 0.000113 0.000113 0.000113
7 0.000150 0.000150 0.000150 0.000106 0.000106 0.000106
8 0.000138 0.000138 0.000138 0.000094 0.000094 0.000094
9 0.000134 0.000134 0.000134 0.000090 0.000090 0.000090
10 0.000136 0.000136 0.000136 0.000090 0.000090 0.000090
11 0.000140 0.000140 0.000140 0.000092 0.000092 0.000092
12 0.000146 0.000146 0.000146 0.000095 0.000095 0.000095
13 0.000154 0.000154 0.000154 0.000099 0.000099 0.000099
Code of Federal Regulations 897
14 0.000167 0.000167 0.000167 0.000109 0.000109 0.000109
15 0.000176 0.000176 0.000176 0.000119 0.000119 0.000119
16 0.000186 0.000186 0.000186 0.000127 0.000127 0.000127
17 0.000197 0.000197 0.000197 0.000135 0.000135 0.000135
18 0.000207 0.000207 0.000207 0.000138 0.000138 0.000138
19 0.000217 0.000217 0.000217 0.000136 0.000136 0.000136
20 0.000226 0.000226 0.000226 0.000134 0.000134 0.000134
21 0.000239 0.000239 0.000239 0.000132 0.000132 0.000132
22 0.000251 0.000251 0.000251 0.000133 0.000133 0.000133
23 0.000267 0.000267 0.000267 0.000138 0.000138 0.000138
24 0.000282 0.000282 0.000282 0.000144 0.000144 0.000144
25 0.000301 0.000301 0.000301 0.000152 0.000152 0.000152
26 0.000331 0.000331 0.000331 0.000164 0.000164 0.000164
27 0.000342 0.000342 0.000342 0.000171 0.000171 0.000171
28 0.000352 0.000352 0.000352 0.000180 0.000180 0.000180
29 0.000369 0.000369 0.000369 0.000190 0.000190 0.000190
30 0.000398 0.000398 0.000398 0.000212 0.000212 0.000212
31 0.000447 0.000447 0.000447 0.000257 0.000257 0.000257
32 0.000503 0.000503 0.000503 0.000293 0.000293 0.000293
33 0.000565 0.000565 0.000565 0.000323 0.000323 0.000323
34 0.000629 0.000629 0.000629 0.000349 0.000349 0.000349
35 0.000692 0.000692 0.000692 0.000372 0.000372 0.000372
36 0.000753 0.000753 0.000753 0.000394 0.000394 0.000394
37 0.000810 0.000810 0.000810 0.000415 0.000415 0.000415
38 0.000844 0.000844 0.000844 0.000439 0.000439 0.000439
39 0.000875 0.000875 0.000875 0.000465 0.000465 0.000465
40 0.000904 0.000904 0.000904 0.000506 0.000506 0.000506
41 0.000936 0.000963 0.000936 0.000555 0.000555 0.000555
42 0.000974 0.001081 0.000975 0.000611 0.000611 0.000611
43 0.001018 0.001258 0.001021 0.000672 0.000672 0.000672
44 0.001071 0.001493 0.001079 0.000738 0.000738 0.000738
45 0.001131 0.001788 0.001146 0.000788 0.000791 0.000788
46 0.001185 0.002142 0.001211 0.000839 0.000896 0.000840
47 0.001244 0.002554 0.001286 0.000889 0.001054 0.000893
48 0.001304 0.003026 0.001366 0.000962 0.001265 0.000972
49 0.001368 0.003557 0.001457 0.001039 0.001528 0.001059
50 0.001434 0.004146 0.001557 0.001149 0.001844 0.001184
51 0.001500 0.004226 0.001636 0.001272 0.001962 0.001312
52 0.001570 0.004254 0.001754 0.001442 0.002173 0.001496
53 0.001681 0.004312 0.001932 0.001637 0.002445 0.001714
54 0.001803 0.004369 0.002134 0.001861 0.002771 0.001969
55 0.001986 0.004514 0.002508 0.002117 0.003155 0.002314
56 0.002217 0.004749 0.003020 0.002414 0.003608 0.002755
57 0.002488 0.005069 0.003464 0.002696 0.004088 0.003170
58 0.002803 0.005501 0.003990 0.002947 0.004588 0.003583
59 0.003095 0.005972 0.004529 0.003223 0.005156 0.004066
60 0.003421 0.006539 0.005177 0.003521 0.005780 0.004640
61 0.003860 0.007284 0.006030 0.003838 0.006450 0.005354
62 0.004244 0.008024 0.006929 0.004170 0.007168 0.006148
63 0.004746 0.008989 0.008099 0.004513 0.007932 0.007084
64 0.005154 0.009947 0.009159 0.004862 0.008758 0.007996
65 0.005553 0.011015 0.010377 0.005213 0.009662 0.009018
66 0.006073 0.012379 0.011951 0.005559 0.010640 0.010192
67 0.006447 0.013705 0.013349 0.005896 0.011690 0.011323
68 0.006650 0.014940 0.014641 0.006220 0.012838 0.012522
69 0.006974 0.016504 0.016231 0.006528 0.014126 0.013843
70 0.007115 0.017971 0.017689 0.006818 0.015607 0.015309
71 0.008002 0.019884 0.019606 0.007450 0.017078 0.016784
72 0.009777 0.022078 0.021822 0.008714 0.018995 0.018716
73 0.012439 0.024592 0.024371 0.010610 0.020819 0.020577
74 0.015988 0.027435 0.027256 0.013139 0.023074 0.022872
75 0.020425 0.031057 0.030919 0.016299 0.025117 0.024967
76 0.025749 0.034615 0.034523 0.020092 0.027673 0.027570
77 0.031961 0.039054 0.038999 0.024516 0.030911 0.030846
78 0.039059 0.044018 0.043992 0.029573 0.034074 0.034043
79 0.047046 0.049617 0.049610 0.035261 0.037618 0.037610
80 0.055919 0.055919 0.055919 0.041582 0.041582 0.041582
81 0.063476 0.063476 0.063476 0.046024 0.046024 0.046024
82 0.071926 0.071926 0.071926 0.051021 0.051021 0.051021
83 0.080176 0.080176 0.080176 0.056651 0.056651 0.056651
84 0.090433 0.090433 0.090433 0.063006 0.063006 0.063006
85 0.100383 0.100383 0.100383 0.071188 0.071188 0.071188
Code of Federal Regulations 898
86 0.111295 0.111295 0.111295 0.080522 0.080522 0.080522
87 0.125051 0.125051 0.125051 0.091080 0.091080 0.091080
88 0.140385 0.140385 0.140385 0.101448 0.101448 0.101448
89 0.155142 0.155142 0.155142 0.114246 0.114246 0.114246
90 0.173400 0.173400 0.173400 0.126258 0.126258 0.126258
91 0.188868 0.188868 0.188868 0.138648 0.138648 0.138648
92 0.207683 0.207683 0.207683 0.151126 0.151126 0.151126
93 0.224037 0.224037 0.224037 0.165722 0.165722 0.165722
94 0.240367 0.240367 0.240367 0.177747 0.177747 0.177747
95 0.260098 0.260098 0.260098 0.189133 0.189133 0.189133
96 0.276058 0.276058 0.276058 0.199703 0.199703 0.199703
97 0.291564 0.291564 0.291564 0.212246 0.212246 0.212246
98 0.310910 0.310910 0.310910 0.220832 0.220832 0.220832
99 0.325614 0.325614 0.325614 0.228169 0.228169 0.228169
100 0.339763 0.339763 0.339763 0.234164 0.234164 0.234164
101 0.358628 0.358628 0.358628 0.244834 0.244834 0.244834
102 0.371685 0.371685 0.371685 0.254498 0.254498 0.254498
103 0.383040 0.383040 0.383040 0.266044 0.266044 0.266044
104 0.392003 0.392003 0.392003 0.279055 0.279055 0.279055
105 0.397886 0.397886 0.397886 0.293116 0.293116 0.293116
106 0.400000 0.400000 0.400000 0.307811 0.307811 0.307811
107 0.400000 0.400000 0.400000 0.322725 0.322725 0.322725
108 0.400000 0.400000 0.400000 0.337441 0.337441 0.337441
109 0.400000 0.400000 0.400000 0.351544 0.351544 0.351544
110 0.400000 0.400000 0.400000 0.364617 0.364617 0.364617
111 0.400000 0.400000 0.400000 0.376246 0.376246 0.376246
112 0.400000 0.400000 0.400000 0.386015 0.386015 0.386015
113 0.400000 0.400000 0.400000 0.393507 0.393507 0.393507
114 0.400000 0.400000 0.400000 0.398308 0.398308 0.398308
115 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
117 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
119 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
(e) Effective date. This section applies for plan years beginning on or after January 1, 2007.

Code of Federal Regulations

[T.D. 9310, 72 FR 4958, Feb. 2, 2007]