Part III. --- Administrative, Procedural and Miscellaneous IRS Notice 2008-29 - Alternative Disability Mortality Tables – Continued Reliance on Revenue Ruling 96-7 Alternative mortality tables; disabled individuals; defined benefit plans. This notice provides which mortality tables are permitted to be used to determine present values with respect to individuals who are entitled to benefits under a qualified defined benefit pension plan on account of disability. IRS Notice 2008-29 provides that pending further guidance, employers who maintain qualified defined benefit pension plans may continue to use the mortality tables in Rev. Rul. 96-7, 1996-1 C.B. 59, to determine present values with respect to individuals who are entitled to benefits as a result of a disability. Related Links:
Thursday, March 6, 2008
IRS Notice 2008-29 - Alternative Disability Mortality Tables – Continued Reliance on Revenue Ruling 96-7
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