For background, actuaries generally use mortality assumptions when determining the value of pension liabilities. Under the Code, specific rules must be followed with regard to the mortality ...
A recent decision by the U.S. Court of Appeals for the Sixth Circuit (which covers Michigan, Ohio, Tennessee and Kentucky) signals an increased willingness to scrutinize outdated actuarial assumptions ...
The IRS recently released Notice 2023-73, which contains a mortality table for use in determining minimum present value under IRC Section 417(e)(3) and Section 205(g)(3) of ERISA for distributions ...
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