26 CFR 1.430(h)(3)-1 - Mortality tables used to determine present value.

§ 1.430(h)(3)-1 Mortality tables used to determine present value.

(a)Basis for mortality tables -

(1)In general. This section sets forth rules for the mortality tables to be used in determining present value or making any computation under section 430. Generally applicable mortality tables for participants and beneficiaries are set forth in this section pursuant to section 430(h)(3)(A). In lieu of using the mortality tables provided under this section with respect to participants and beneficiaries, plan-specific substitute mortality tables are permitted to be used for this purpose pursuant to section 430(h)(3)(C) provided that the requirements of § 1.430(h)(3)-2 are satisfied. Mortality tables that may be used with respect to disabled individuals are to be provided in guidance published in the Internal Revenue Bulletin. See § 601.601(d)(2)(ii)(b) of this chapter.

(2)Static tables or generational tables permitted. The generally applicable mortality tables provided under section 430(h)(3)(A) are the static tables described in paragraph (a)(3) of this section and the generational mortality tables described in paragraph (a)(4) of this section. A plan is permitted to use either of those sets of mortality tables with respect to participants and beneficiaries pursuant to this section.

(3)Static tables. The static mortality tables that are permitted to be used pursuant to paragraph (a)(2) of this section are updated annually to reflect expected improvements in mortality experience as described in paragraph (c)(2) of this section. Static mortality tables that are to be used with respect to valuation dates occurring during 2008 are provided in paragraph (e) of this section. The mortality tables to be used with respect to valuation dates occurring in later years are to be provided in guidance published in the Internal Revenue Bulletin. See § 601.601(d)(2)(ii)(b) of this chapter.

(4)Generational mortality tables -

(i)In general. The generational mortality tables that are permitted to be used pursuant to paragraph (a)(2) of this section are determined pursuant to this paragraph (a)(4) using the base mortality tables and projection factors set forth in paragraph (d) of this section. Under the generational mortality tables, the probability of an individual's death at a particular age is determined as the individual's base mortality rate (that is, the applicable mortality rate from the table set forth in paragraph (d) of this section for the age for which the probability of death is being determined) multiplied by the mortality improvement factor. The mortality improvement factor is equal to (1−projection factor for that age) n, where n is equal to the projection period. For this purpose, the projection period is the number of years between 2000 and the year for which the probability of death is being determined.

(ii)Examples of calculation. As an example of the use of generational mortality tables under paragraph (a)(4)(i) of this section, for purposes of determining the probability of death at age 54 for a male annuitant born in 1974, the base mortality rate is .005797, the projection factor is .020, and the projection period (the period from the year 2000 until the year the participant will attain age 54) is 28 years, so that the mortality improvement factor is .567976, and the probability of death at age 54 is .003293. Similarly, under these generational mortality tables, the probability of death at age 55 for the same male annuitant would be determined by using the base mortality rate and projection factor at age 55, and a projection period of 29 years (the period from the year 2000 until the year the participant will attain age 55). Thus, the base mortality rate is .005905, the projection factor is .019, so that the mortality improvement factor is .573325 ((1−.019) 29), and the probability of death at age 55 is .003385 (.573325 times .005905). Because these generational mortality tables reflect expected improvements in mortality experience, no periodic updates are needed.

(b)Use of the tables -

(1)Separate tables for annuitants and nonannuitants -

(i)In general. Separate tables are provided for use for annuitants and non annuitants. 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 beginning when 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 (for example, an active employee or a terminated vested participant). 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. In addition, for any period in which an annuitant is projected to be receiving benefits, any beneficiary with respect to that annuitant is also treated as an annuitant for purposes of this paragraph (b)(1).

(ii)Examples of calculation. As an example of the use of separate annuitant and nonannuitant tables under paragraph (b)(1)(i) of this section, with respect to a 45-year-old active participant who is projected to commence receiving an annuity at age 55, the funding target would be determined using the nonannuitant mortality table for the period before the participant attains age 55 (so that, if the static mortality tables are used pursuant to paragraph (a)(3) of this section, the probability of an active male participant living from age 45 to age 55 using the table that applies for a plan year beginning in 2008 is 98.61%) 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, the funding target 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.

(2)Small plan tables. If static mortality tables are used pursuant to paragraph (a)(3) of this section, as an alternative to the separate static tables specified for annuitants and non annuitants pursuant to paragraph (b)(1) of this section, a combined static table that applies the same mortality rates to both annuitants and non annuitants is permitted to be used for a small plan. For this purpose, a small plan is defined as a plan with 500 or fewer participants (including both active and inactive participants) on the valuation date.

(c)Construction of static tables -

(1)Source of basic rates. The static mortality tables that are used pursuant to paragraph (a)(3) of this section are based on the base mortality tables set forth in paragraph (d) of this section.

(2)Projected mortality improvements. The mortality rates under the base mortality tables are projected to improve using the projection factors provided in Projection Scale AA, as set forth in paragraph (d) of this section. Using these projection factors, the mortality rate for an individual at each age is determined as the individual's base mortality rate (that is, the applicable base mortality rate from the table set forth in paragraph (d) of this section for the individual at that age) multiplied by the mortality improvement factor. The mortality improvement factor is equal to (1−projection factor for that age) n, where n is equal to the projection period. The annuitant mortality rates for a plan year are determined using a projection period that runs from the calendar year 2000 until 7 years after the calendar year that contains the valuation date for the plan year. The nonannuitant mortality rates for a plan year are determined using a projection period that runs from the calendar year 2000 until 15 years after the calendar year that contains the valuation date for the plan year. Thus, for example, for a plan year with a January 1, 2012, valuation date, the annuitant mortality rates are determined using a projection period that runs from 2000 until 2019 (19 years) and the nonannuitant mortality rates are determined using a projection period that runs from 2000 until 2027 (27 years).

(3)Construction of combined tables for small plans. The combined mortality tables that are permitted to be used for small plans pursuant to paragraph (b)(2) of this section are constructed from the separate nonannuitant and annuitant tables using the weighting factors for small plans that are set forth in paragraph (d) of this section. The weighting factors are applied to develop these mortality tables using the following equation: Combined mortality rate = [nonannuitant rate * (1−weighting factor)] [annuitant rate * weighting factor].

(d)Base mortality tables and projection factors. The following base mortality tables and projection factors are used to determine generational mortality tables for purposes of determining present value or making any computation under section 430 as set forth in paragraph (a)(4) of this section. In addition, the following base mortality tables and projection factors are used to determine the static mortality tables that are used for purposes of determining present value or making any computation under section 430 as set forth in paragraphs (a)(3) and (c) of this section. See § 1.430(h)(3)-2(c)(3) for rules regarding the required use of the projection factors set forth in this paragraph (d) in connection with a plan-specific substitute mortality table.

Age Male Male Male Male Female Female Female Female
Base non-annuitant mortality rates
(year 2000)
Base
annuitant
mortality rates (year 2000)
Scale AA projection factors Weighting factors for small plans Base non-annuitant mortality rates
(year 2000)
Base
annuitant
mortality rates (year 2000)
Scale AA projection factors Weighting factors for small plans
1 0.000637 0.000637 0.020 0.000571 0.000571 0.020
2 0.000430 0.000430 0.020 0.000372 0.000372 0.020
3 0.000357 0.000357 0.020 0.000278 0.000278 0.020
4 0.000278 0.000278 0.020 0.000208 0.000208 0.020
5 0.000255 0.000255 0.020 0.000188 0.000188 0.020
6 0.000244 0.000244 0.020 0.000176 0.000176 0.020
7 0.000234 0.000234 0.020 0.000165 0.000165 0.020
8 0.000216 0.000216 0.020 0.000147 0.000147 0.020
9 0.000209 0.000209 0.020 0.000140 0.000140 0.020
10 0.000212 0.000212 0.020 0.000141 0.000141 0.020
11 0.000219 0.000219 0.020 0.000143 0.000143 0.020
12 0.000228 0.000228 0.020 0.000148 0.000148 0.020
13 0.000240 0.000240 0.020 0.000155 0.000155 0.020
14 0.000254 0.000254 0.019 0.000162 0.000162 0.018
15 0.000269 0.000269 0.019 0.000170 0.000170 0.016
16 0.000284 0.000284 0.019 0.000177 0.000177 0.015
17 0.000301 0.000301 0.019 0.000184 0.000184 0.014
18 0.000316 0.000316 0.019 0.000188 0.000188 0.014
19 0.000331 0.000331 0.019 0.000190 0.000190 0.015
20 0.000345 0.000345 0.019 0.000191 0.000191 0.016
21 0.000357 0.000357 0.018 0.000192 0.000192 0.017
22 0.000366 0.000366 0.017 0.000194 0.000194 0.017
23 0.000373 0.000373 0.015 0.000197 0.000197 0.016
24 0.000376 0.000376 0.013 0.000201 0.000201 0.015
25 0.000376 0.000376 0.010 0.000207 0.000207 0.014
26 0.000378 0.000378 0.006 0.000214 0.000214 0.012
27 0.000382 0.000382 0.005 0.000223 0.000223 0.012
28 0.000393 0.000393 0.005 0.000235 0.000235 0.012
29 0.000412 0.000412 0.005 0.000248 0.000248 0.012
30 0.000444 0.000444 0.005 0.000264 0.000264 0.010
31 0.000499 0.000499 0.005 0.000307 0.000307 0.008
32 0.000562 0.000562 0.005 0.000350 0.000350 0.008
33 0.000631 0.000631 0.005 0.000394 0.000394 0.009
34 0.000702 0.000702 0.005 0.000435 0.000435 0.010
35 0.000773 0.000773 0.005 0.000475 0.000475 0.011
36 0.000841 0.000841 0.005 0.000514 0.000514 0.012
37 0.000904 0.000904 0.005 0.000554 0.000554 0.013
38 0.000964 0.000964 0.006 0.000598 0.000598 0.014
39 0.001021 0.001021 0.007 0.000648 0.000648 0.015
40 0.001079 0.001079 0.008 0.000706 0.000706 0.015
41 0.001142 0.001157 0.009 0.0045 0.000774 0.000774 0.015
42 0.001215 0.001312 0.010 0.0091 0.000852 0.000852 0.015
43 0.001299 0.001545 0.011 0.0136 0.000937 0.000937 0.015
44 0.001397 0.001855 0.012 0.0181 0.001029 0.001029 0.015
45 0.001508 0.002243 0.013 0.0226 0.001124 0.001124 0.016 0.0084
46 0.001616 0.002709 0.014 0.0272 0.001223 0.001223 0.017 0.0167
47 0.001734 0.003252 0.015 0.0317 0.001326 0.001335 0.018 0.0251
48 0.001860 0.003873 0.016 0.0362 0.001434 0.001559 0.018 0.0335
49 0.001995 0.004571 0.017 0.0407 0.001550 0.001896 0.018 0.0419
50 0.002138 0.005347 0.018 0.0453 0.001676 0.002344 0.017 0.0502
51 0.002288 0.005528 0.019 0.0498 0.001814 0.002459 0.016 0.0586
52 0.002448 0.005644 0.020 0.0686 0.001967 0.002647 0.014 0.0744
53 0.002621 0.005722 0.020 0.0953 0.002135 0.002895 0.012 0.0947
54 0.002812 0.005797 0.020 0.1288 0.002321 0.003190 0.010 0.1189
55 0.003029 0.005905 0.019 0.2066 0.002526 0.003531 0.008 0.1897
56 0.003306 0.006124 0.018 0.3173 0.002756 0.003925 0.006 0.2857
57 0.003628 0.006444 0.017 0.3780 0.003010 0.004385 0.005 0.3403
58 0.003997 0.006895 0.016 0.4401 0.003291 0.004921 0.005 0.3878
59 0.004414 0.007485 0.016 0.4986 0.003599 0.005531 0.005 0.4360
60 0.004878 0.008196 0.016 0.5633 0.003931 0.006200 0.005 0.4954
61 0.005382 0.009001 0.015 0.6338 0.004285 0.006919 0.005 0.5805
62 0.005918 0.009915 0.015 0.7103 0.004656 0.007689 0.005 0.6598
63 0.006472 0.010951 0.014 0.7902 0.005039 0.008509 0.005 0.7520
64 0.007028 0.012117 0.014 0.8355 0.005429 0.009395 0.005 0.8043
65 0.007573 0.013419 0.014 0.8832 0.005821 0.010364 0.005 0.8552
66 0.008099 0.014868 0.013 0.9321 0.006207 0.011413 0.005 0.9118
67 0.008598 0.016460 0.013 0.9510 0.006583 0.012540 0.005 0.9367
68 0.009069 0.018200 0.014 0.9639 0.006945 0.013771 0.005 0.9523
69 0.009510 0.020105 0.014 0.9714 0.007289 0.015153 0.005 0.9627
70 0.009922 0.022206 0.015 0.9740 0.007613 0.016742 0.005 0.9661
71 0.010912 0.024570 0.015 0.9766 0.008309 0.018579 0.006 0.9695
72 0.012892 0.027281 0.015 0.9792 0.009700 0.020665 0.006 0.9729
73 0.015862 0.030387 0.015 0.9818 0.011787 0.022970 0.007 0.9763
74 0.019821 0.033900 0.015 0.9844 0.014570 0.025458 0.007 0.9797
75 0.024771 0.037834 0.014 0.9870 0.018049 0.028106 0.008 0.9830
76 0.030710 0.042169 0.014 0.9896 0.022224 0.030966 0.008 0.9864
77 0.037640 0.046906 0.013 0.9922 0.027094 0.034105 0.007 0.9898
78 0.045559 0.052123 0.012 0.9948 0.032660 0.037595 0.007 0.9932
79 0.054469 0.057927 0.011 0.9974 0.038922 0.041506 0.007 0.9966
80 0.064368 0.064368 0.010 1.0000 0.045879 0.045879 0.007 1.0000
81 0.072041 0.072041 0.009 1.0000 0.050780 0.050780 0.007 1.0000
82 0.080486 0.080486 0.008 1.0000 0.056294 0.056294 0.007 1.0000
83 0.089718 0.089718 0.008 1.0000 0.062506 0.062506 0.007 1.0000
84 0.099779 0.099779 0.007 1.0000 0.069517 0.069517 0.007 1.0000
85 0.110757 0.110757 0.007 1.0000 0.077446 0.077446 0.006 1.0000
86 0.122797 0.122797 0.007 1.0000 0.086376 0.086376 0.005 1.0000
87 0.136043 0.136043 0.006 1.0000 0.096337 0.096337 0.004 1.0000
88 0.150590 0.150590 0.005 1.0000 0.107303 0.107303 0.004 1.0000
89 0.166420 0.166420 0.005 1.0000 0.119154 0.119154 0.003 1.0000
90 0.183408 0.183408 0.004 1.0000 0.131682 0.131682 0.003 1.0000
91 0.199769 0.199769 0.004 1.0000 0.144604 0.144604 0.003 1.0000
92 0.216605 0.216605 0.003 1.0000 0.157618 0.157618 0.003 1.0000
93 0.233662 0.233662 0.003 1.0000 0.170433 0.170433 0.002 1.0000
94 0.250693 0.250693 0.003 1.0000 0.182799 0.182799 0.002 1.0000
95 0.267491 0.267491 0.002 1.0000 0.194509 0.194509 0.002 1.0000
96 0.283905 0.283905 0.002 1.0000 0.205379 0.205379 0.002 1.0000
97 0.299852 0.299852 0.002 1.0000 0.215240 0.215240 0.001 1.0000
98 0.315296 0.315296 0.001 1.0000 0.223947 0.223947 0.001 1.0000
99 0.330207 0.330207 0.001 1.0000 0.231387 0.231387 0.001 1.0000
100 0.344556 0.344556 0.001 1.0000 0.237467 0.237467 0.001 1.0000
101 0.358628 0.358628 0.000 1.0000 0.244834 0.244834 0.000 1.0000
102 0.371685 0.371685 0.000 1.0000 0.254498 0.254498 0.000 1.0000
103 0.383040 0.383040 0.000 1.0000 0.266044 0.266044 0.000 1.0000
104 0.392003 0.392003 0.000 1.0000 0.279055 0.279055 0.000 1.0000
105 0.397886 0.397886 0.000 1.0000 0.293116 0.293116 0.000 1.0000
106 0.400000 0.400000 0.000 1.0000 0.307811 0.307811 0.000 1.0000
107 0.400000 0.400000 0.000 1.0000 0.322725 0.322725 0.000 1.0000
108 0.400000 0.400000 0.000 1.0000 0.337441 0.337441 0.000 1.0000
109 0.400000 0.400000 0.000 1.0000 0.351544 0.351544 0.000 1.0000
110 0.400000 0.400000 0.000 1.0000 0.364617 0.364617 0.000 1.0000
111 0.400000 0.400000 0.000 1.0000 0.376246 0.376246 0.000 1.0000
112 0.400000 0.400000 0.000 1.0000 0.386015 0.386015 0.000 1.0000
113 0.400000 0.400000 0.000 1.0000 0.393507 0.393507 0.000 1.0000
114 0.400000 0.400000 0.000 1.0000 0.398308 0.398308 0.000 1.0000
115 0.400000 0.400000 0.000 1.0000 0.400000 0.400000 0.000 1.0000
116 0.400000 0.400000 0.000 1.0000 0.400000 0.400000 0.000 1.0000
117 0.400000 0.400000 0.000 1.0000 0.400000 0.400000 0.000 1.0000
118 0.400000 0.400000 0.000 1.0000 0.400000 0.400000 0.000 1.0000
119 0.400000 0.400000 0.000 1.0000 0.400000 0.400000 0.000 1.0000
120 1.000000 1.000000 0.000 1.0000 1.000000 1.000000 0.000 1.0000

(e)Static mortality tables with respect to valuation dates occurring during 2008. The following static mortality tables are used pursuant to paragraph (a)(3) of this section for determining present value or making any computation under section 430 with respect to valuation dates occurring during 2008.

Age Male Male Male Female Female Female
Non-annuitant mortality rates Annuitant mortality rates Optional combined table for small plans Non-annuitant mortality rates Annuitant mortality rates Optional combined table for small plans
1 0.000400 0.000400 0.000400 0.000359 0.000359 0.000359
2 0.000270 0.000270 0.000270 0.000234 0.000234 0.000234
3 0.000224 0.000224 0.000224 0.000175 0.000175 0.000175
4 0.000175 0.000175 0.000175 0.000131 0.000131 0.000131
5 0.000160 0.000160 0.000160 0.000118 0.000118 0.000118
6 0.000153 0.000153 0.000153 0.000111 0.000111 0.000111
7 0.000147 0.000147 0.000147 0.000104 0.000104 0.000104
8 0.000136 0.000136 0.000136 0.000092 0.000092 0.000092
9 0.000131 0.000131 0.000131 0.000088 0.000088 0.000088
10 0.000133 0.000133 0.000133 0.000089 0.000089 0.000089
11 0.000138 0.000138 0.000138 0.000090 0.000090 0.000090
12 0.000143 0.000143 0.000143 0.000093 0.000093 0.000093
13 0.000151 0.000151 0.000151 0.000097 0.000097 0.000097
14 0.000163 0.000163 0.000163 0.000107 0.000107 0.000107
15 0.000173 0.000173 0.000173 0.000117 0.000117 0.000117
16 0.000183 0.000183 0.000183 0.000125 0.000125 0.000125
17 0.000194 0.000194 0.000194 0.000133 0.000133 0.000133
18 0.000203 0.000203 0.000203 0.000136 0.000136 0.000136
19 0.000213 0.000213 0.000213 0.000134 0.000134 0.000134
20 0.000222 0.000222 0.000222 0.000132 0.000132 0.000132
21 0.000235 0.000235 0.000235 0.000129 0.000129 0.000129
22 0.000247 0.000247 0.000247 0.000131 0.000131 0.000131
23 0.000263 0.000263 0.000263 0.000136 0.000136 0.000136
24 0.000278 0.000278 0.000278 0.000142 0.000142 0.000142
25 0.000298 0.000298 0.000298 0.000150 0.000150 0.000150
26 0.000329 0.000329 0.000329 0.000162 0.000162 0.000162
27 0.000340 0.000340 0.000340 0.000169 0.000169 0.000169
28 0.000350 0.000350 0.000350 0.000178 0.000178 0.000178
29 0.000367 0.000367 0.000367 0.000188 0.000188 0.000188
30 0.000396 0.000396 0.000396 0.000210 0.000210 0.000210
31 0.000445 0.000445 0.000445 0.000255 0.000255 0.000255
32 0.000501 0.000501 0.000501 0.000291 0.000291 0.000291
33 0.000562 0.000562 0.000562 0.000320 0.000320 0.000320
34 0.000626 0.000626 0.000626 0.000345 0.000345 0.000345
35 0.000689 0.000689 0.000689 0.000368 0.000368 0.000368
36 0.000749 0.000749 0.000749 0.000389 0.000389 0.000389
37 0.000806 0.000806 0.000806 0.000410 0.000410 0.000410
38 0.000839 0.000839 0.000839 0.000432 0.000432 0.000432
39 0.000869 0.000869 0.000869 0.000458 0.000458 0.000458
40 0.000897 0.000897 0.000897 0.000499 0.000499 0.000499
41 0.000928 0.000955 0.000928 0.000547 0.000547 0.000547
42 0.000964 0.001070 0.000965 0.000602 0.000602 0.000602
43 0.001007 0.001243 0.001010 0.000662 0.000662 0.000662
44 0.001058 0.001474 0.001066 0.000727 0.000727 0.000727
45 0.001116 0.001763 0.001131 0.000776 0.000779 0.000776
46 0.001168 0.002109 0.001194 0.000824 0.000882 0.000825
47 0.001225 0.002513 0.001266 0.000873 0.001037 0.000877
48 0.001284 0.002975 0.001345 0.000944 0.001244 0.000954
49 0.001345 0.003495 0.001433 0.001021 0.001502 0.001041
50 0.001408 0.004072 0.001529 0.001130 0.001812 0.001164
51 0.001472 0.004146 0.001605 0.001252 0.001931 0.001292
52 0.001538 0.004168 0.001718 0.001422 0.002142 0.001476
53 0.001647 0.004226 0.001893 0.001617 0.002415 0.001693
54 0.001767 0.004281 0.002091 0.001842 0.002744 0.001949
55 0.001948 0.004428 0.002460 0.002100 0.003130 0.002295
56 0.002177 0.004663 0.002966 0.002400 0.003586 0.002739
57 0.002446 0.004983 0.003405 0.002682 0.004067 0.003153
58 0.002758 0.005413 0.003926 0.002933 0.004565 0.003566
59 0.003046 0.005876 0.004457 0.003207 0.005130 0.004045
60 0.003366 0.006435 0.005095 0.003503 0.005751 0.004617
61 0.003802 0.007175 0.005940 0.003818 0.006418 0.005327
62 0.004180 0.007904 0.006825 0.004149 0.007132 0.006117
63 0.004680 0.008864 0.007986 0.004490 0.007893 0.007049
64 0.005082 0.009807 0.009030 0.004838 0.008715 0.007956
65 0.005476 0.010861 0.010232 0.005187 0.009613 0.008972
66 0.005994 0.012218 0.011795 0.005531 0.010586 0.010140
67 0.006363 0.013527 0.013176 0.005866 0.011632 0.011267
68 0.006557 0.014731 0.014436 0.006189 0.012774 0.012460
69 0.006876 0.016273 0.016004 0.006495 0.014055 0.013773
70 0.007009 0.017702 0.017424 0.006784 0.015529 0.015233
71 0.007888 0.019586 0.019312 0.007411 0.016975 0.016683
72 0.009646 0.021747 0.021495 0.008666 0.018881 0.018604
73 0.012283 0.024223 0.024006 0.010548 0.020673 0.020433
74 0.015799 0.027024 0.026849 0.013058 0.022912 0.022712
75 0.020195 0.030622 0.030486 0.016195 0.024916 0.024768
76 0.025470 0.034131 0.034041 0.019959 0.027451 0.027349
77 0.031624 0.038547 0.038493 0.024351 0.030694 0.030629
78 0.038657 0.043489 0.043464 0.029370 0.033835 0.033805
79 0.046569 0.049071 0.049064 0.035017 0.037355 0.037347
80 0.055360 0.055360 0.055360 0.041291 0.041291 0.041291
81 0.062905 0.062905 0.062905 0.045702 0.045702 0.045702
82 0.071350 0.071350 0.071350 0.050664 0.050664 0.050664
83 0.079534 0.079534 0.079534 0.056255 0.056255 0.056255
84 0.089800 0.089800 0.089800 0.062565 0.062565 0.062565
85 0.099680 0.099680 0.099680 0.070761 0.070761 0.070761
86 0.110516 0.110516 0.110516 0.080120 0.080120 0.080120
87 0.124300 0.124300 0.124300 0.090716 0.090716 0.090716
88 0.139683 0.139683 0.139683 0.101042 0.101042 0.101042
89 0.154366 0.154366 0.154366 0.113903 0.113903 0.113903
90 0.172706 0.172706 0.172706 0.125879 0.125879 0.125879
91 0.188113 0.188113 0.188113 0.138232 0.138232 0.138232
92 0.207060 0.207060 0.207060 0.150672 0.150672 0.150672
93 0.223365 0.223365 0.223365 0.165391 0.165391 0.165391
94 0.239646 0.239646 0.239646 0.177391 0.177391 0.177391
95 0.259578 0.259578 0.259578 0.188755 0.188755 0.188755
96 0.275506 0.275506 0.275506 0.199303 0.199303 0.199303
97 0.290981 0.290981 0.290981 0.212034 0.212034 0.212034
98 0.310600 0.310600 0.310600 0.220611 0.220611 0.220611
99 0.325288 0.325288 0.325288 0.227940 0.227940 0.227940
100 0.339424 0.339424 0.339424 0.233930 0.233930 0.233930
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

(f)Effective/Applicability date. This section applies for plan years beginning on or after January 1, 2008.

[T.D. 9419, 73 FR 44639, July 31, 2008]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 1 - Tax imposed

§ 21 - Expenses for household and dependent care services necessary for gainful employment

§ 23 - Adoption expenses

§ 25 - Interest on certain home mortgages

§ 25A - Hope and Lifetime Learning credits

§ 28 - Renumbered § 45C]

§ 30 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

§ 36B - Refundable credit for coverage under a qualified health plan

§ 38 - General business credit

§ 40 - Alcohol, etc., used as fuel

§ 41 - Credit for increasing research activities

§ 42 - Low-income housing credit

§ 43 - Enhanced oil recovery credit

§ 45D - New markets tax credit

§ 46 - Amount of credit

§ 47 - Rehabilitation credit

§ 52 - Special rules

§ 56 - Adjustments in computing alternative minimum taxable income

§ 58 - Denial of certain losses

§ 61 - Gross income defined

§ 62 - Adjusted gross income defined

§ 66 - Treatment of community income

§ 67 - 2-percent floor on miscellaneous itemized deductions

§ 72 - Annuities; certain proceeds of endowment and life insurance contracts

§ 101 - Certain death benefits

§ 103 - Interest on State and local bonds

§ 103A - Repealed. Pub. L. 99–514, title XIII, § 1301(j)(1), Oct. 22, 1986, 100 Stat. 2657]

§ 108 - Income from discharge of indebtedness

§ 110 - Qualified lessee construction allowances for short-term leases

§ 129 - Dependent care assistance programs

§ 132 - Certain fringe benefits

§ 148 - Arbitrage

§ 149 - Bonds must be registered to be tax exempt; other requirements

§ 150 - Definitions and special rules

§ 152 - Dependent defined

§ 162 - Trade or business expenses

§ 163 - Interest

§ 165 - Losses

§ 166 - Bad debts

§ 168 - Accelerated cost recovery system

§ 170 - Charitable, etc., contributions and gifts

§ 171 - Amortizable bond premium

§ 179 - Election to expense certain depreciable business assets

§ 179A - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]

§ 197 - Amortization of goodwill and certain other intangibles

§ 199 - Income attributable to domestic production activities

§ 216 - Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder

§ 221 - Interest on education loans

§ 263A - Capitalization and inclusion in inventory costs of certain expenses

§ 267 - Losses, expenses, and interest with respect to transactions between related taxpayers

§ 274 - Disallowance of certain entertainment, etc., expenses

§ 280C - Certain expenses for which credits are allowable

§ 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

§ 280G - Golden parachute payments

§ 301 - Distributions of property

§ 304 - Redemption through use of related corporations

§ 305 - Distributions of stock and stock rights

§ 324

§ 336 - Gain or loss recognized on property distributed in complete liquidation

§ 337 - Nonrecognition for property distributed to parent in complete liquidation of subsidiary

§ 338 - Certain stock purchases treated as asset acquisitions

§ 351 - Transfer to corporation controlled by transferor

§ 355 - Distribution of stock and securities of a controlled corporation

§ 357 - Assumption of liability

§ 358 - Basis to distributees

§ 362 - Basis to corporations

§ 367 - Foreign corporations

§ 382 - Limitation on net operating loss carryforwards and certain built-in losses following ownership change

§ 383 - Special limitations on certain excess credits, etc.

§ 401 - Qualified pension, profit-sharing, and stock bonus plans

§ 401 note - Qualified pension, profit-sharing, and stock bonus plans

§ 402A - Optional treatment of elective deferrals as Roth contributions

§ 403 - Taxation of employee annuities

§ 404 - Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

§ 408 - Individual retirement accounts

§ 408A - Roth IRAs

§ 409 - Qualifications for tax credit employee stock ownership plans

§ 410 - Minimum participation standards

§ 411 - Minimum vesting standards

§ 414 - Definitions and special rules

§ 417 - Definitions and special rules for purposes of minimum survivor annuity requirements

§ 419A - Qualified asset account; limitation on additions to account

§ 420 - Transfers of excess pension assets to retiree health accounts

§ 441 - Period for computation of taxable income

§ 442 - Change of annual accounting period

§ 444 - Election of taxable year other than required taxable year

§ 446 - General rule for methods of accounting

§ 453 - Installment method

§ 453A - Special rules for nondealers

§ 458 - Magazines, paperbacks, and records returned after the close of the taxable year

§ 460 - Special rules for long-term contracts

§ 461 - General rule for taxable year of deduction

§ 465 - Deductions limited to amount at risk

§ 466 - Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

§ 467 - Certain payments for the use of property or services

§ 468A - Special rules for nuclear decommissioning costs

§ 468B - Special rules for designated settlement funds

§ 469 - Passive activity losses and credits limited

§ 471 - General rule for inventories

§ 472 - Last-in, first-out inventories

§ 475 - Mark to market accounting method for dealers in securities

§ 481 - Adjustments required by changes in method of accounting

§ 482 - Allocation of income and deductions among taxpayers

§ 483 - Interest on certain deferred payments

§ 493

§ 504 - Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

§ 514 - Unrelated debt-financed income

§ 527 - Political organizations

§ 585 - Reserves for losses on loans of banks

§ 597 - Treatment of transactions in which Federal financial assistance provided

§ 642 - Special rules for credits and deductions

§ 643 - Definitions applicable to subparts A, B, C, and D

§ 645 - Certain revocable trusts treated as part of estate

§ 663 - Special rules applicable to sections 661 and 662

§ 664 - Charitable remainder trusts

§ 672 - Definitions and rules

§ 679 - Foreign trusts having one or more United States beneficiaries

§ 701 - Partners, not partnership, subject to tax

§ 702 - Income and credits of partner

§ 703 - Partnership computations

§ 704 - Partner’s distributive share

§ 705 - Determination of basis of partner’s interest

§ 706 - Taxable years of partner and partnership

§ 707 - Transactions between partner and partnership

§ 708 - Continuation of partnership

§ 709 - Treatment of organization and syndication fees

§ 721 - Nonrecognition of gain or loss on contribution

§ 722 - Basis of contributing partner’s interest

§ 723 - Basis of property contributed to partnership

§ 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property

§ 731 - Extent of recognition of gain or loss on distribution

§ 732 - Basis of distributed property other than money

§ 733 - Basis of distributee partner’s interest

§ 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

§ 735 - Character of gain or loss on disposition of distributed property

§ 736 - Payments to a retiring partner or a deceased partner’s successor in interest

§ 737 - Recognition of precontribution gain in case of certain distributions to contributing partner

§ 741 - Recognition and character of gain or loss on sale or exchange

§ 742 - Basis of transferee partner’s interest

§ 743 - Special rules where section 754 election or substantial built-in loss

§ 751 - Unrealized receivables and inventory items

§ 752 - Treatment of certain liabilities

§ 753 - Partner receiving income in respect of decedent

§ 754 - Manner of electing optional adjustment to basis of partnership property

§ 755 - Rules for allocation of basis

§ 761 - Terms defined

§ 809 - Repealed. Pub. L. 108–218, title II, § 205(a), Apr. 10, 2004, 118 Stat. 610]

§ 817A - Special rules for modified guaranteed contracts

§ 832 - Insurance company taxable income

§ 845 - Certain reinsurance agreements

§ 846 - Discounted unpaid losses defined

§ 848 - Capitalization of certain policy acquisition expenses

§ 852 - Taxation of regulated investment companies and their shareholders

§ 860E - Treatment of income in excess of daily accruals on residual interests

§ 860G - Other definitions and special rules

§ 863 - Special rules for determining source

§ 864 - Definitions and special rules

§ 865 - Source rules for personal property sales

§ 874 - Allowance of deductions and credits

§ 882 - Tax on income of foreign corporations connected with United States business

§ 883 - Exclusions from gross income

§ 884 - Branch profits tax

§ 892 - Income of foreign governments and of international organizations

§ 894 - Income affected by treaty

§ 897 - Disposition of investment in United States real property

§ 901 - Taxes of foreign countries and of possessions of United States

§ 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation

§ 904 - Limitation on credit

§ 907 - Special rules in case of foreign oil and gas income

§ 911 - Citizens or residents of the United States living abroad

§ 924

§ 925

§ 927

§ 934 - Limitation on reduction in income tax liability incurred to the Virgin Islands

§ 936 - Puerto Rico and possession tax credit

§ 937 - Residence and source rules involving possessions

§ 954 - Foreign base company income

§ 956 - Investment of earnings in United States property

§ 957 - Controlled foreign corporations; United States persons

§ 960 - Special rules for foreign tax credit

§ 963 - Repealed. Pub. L. 94–12, title VI, § 602(a)(1), Mar. 29, 1975, 89 Stat. 58]

§ 985 - Functional currency

§ 987 - Branch transactions

§ 988 - Treatment of certain foreign currency transactions

§ 989 - Other definitions and special rules

§ 1017 - Discharge of indebtedness

§ 1032 - Exchange of stock for property

§ 1059 - Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

§ 1060 - Special allocation rules for certain asset acquisitions

§ 1092 - Straddles

§ 1202 - Partial exclusion for gain from certain small business stock

§ 1221 - Capital asset defined

§ 1244 - Losses on small business stock

§ 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations

§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties

§ 1275 - Other definitions and special rules

§ 1286 - Tax treatment of stripped bonds

§ 1291 - Interest on tax deferral

§ 1293 - Current taxation of income from qualified electing funds

§ 1294 - Election to extend time for payment of tax on undistributed earnings

§ 1295 - Qualified electing fund

§ 1296 - Election of mark to market for marketable stock

§ 1297 - Passive foreign investment company

§ 1298 - Special rules

§ 1301 - Averaging of farm income

§ 1361 - S corporation defined

§ 1368 - Distributions

§ 1374 - Tax imposed on certain built-in gains

§ 1377 - Definitions and special rule

§ 1378 - Taxable year of S corporation

§ 1397D - Qualified zone property defined

§ 1397E - Credit to holders of qualified zone academy bonds

§ 1402 - Definitions

§ 1441 - Withholding of tax on nonresident aliens

§ 1443 - Foreign tax-exempt organizations

§ 1445 - Withholding of tax on dispositions of United States real property interests

§ 1471 - Withholdable payments to foreign financial institutions

§ 1472 - Withholdable payments to other foreign entities

§ 1473 - Definitions

§ 1474 - Special rules

§ 1502 - Regulations

§ 1503 - Computation and payment of tax

§ 1504 - Definitions

§ 1561 - Limitations on certain multiple tax benefits in the case of certain controlled corporations

§ 3401 - Definitions

§ 5000 - Certain group health plans

§ 5000A - Requirement to maintain minimum essential coverage

§ 6001 - Notice or regulations requiring records, statements, and special returns

§ 6011 - General requirement of return, statement, or list

§ 6015 - Relief from joint and several liability on joint return

§ 6033 - Returns by exempt organizations

§ 6035 - Basis information to persons acquiring property from decedent

§ 6038 - Information reporting with respect to certain foreign corporations and partnerships

§ 6038A - Information with respect to certain foreign-owned corporations

§ 6038B - Notice of certain transfers to foreign persons

§ 6038D - Information with respect to foreign financial assets

§ 6039I - Returns and records with respect to employer-owned life insurance contracts

§ 6041 - Information at source

§ 6043 - Liquidating, etc., transactions

§ 6045 - Returns of brokers

§ 6046A - Returns as to interests in foreign partnerships

§ 6049 - Returns regarding payments of interest

§ 6050E - State and local income tax refunds

§ 6050H - Returns relating to mortgage interest received in trade or business from individuals

§ 6050I-1

§ 6050K - Returns relating to exchanges of certain partnership interests

§ 6050M - Returns relating to persons receiving contracts from Federal executive agencies

§ 6050P - Returns relating to the cancellation of indebtedness by certain entities

§ 6050S - Returns relating to higher education tuition and related expenses

§ 6060 - Information returns of tax return preparers

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6081 - Extension of time for filing returns

§ 6103 - Confidentiality and disclosure of returns and return information

§ 6109 - Identifying numbers

§ 6302 - Mode or time of collection

§ 6402 - Authority to make credits or refunds

§ 6411 - Tentative carryback and refund adjustments

§ 6655 - Failure by corporation to pay estimated income tax

§ 6662 - Imposition of accuracy-related penalty on underpayments

§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6851 - Termination assessments of income tax

§ 7520 - Valuation tables

§ 7654 - Coordination of United States and certain possession individual income taxes

§ 7701 - Definitions

§ 7702 - Life insurance contract defined

§ 7805 - Rules and regulations

§ 7872 - Treatment of loans with below-market interest rates

§ 7874 - Rules relating to expatriated entities and their foreign parents

U.S. Code: Title 29 - LABOR
Statutes at Large
Public Laws
Presidential Documents

Reorganization ... 1978 Plan No. 4

Title 26 published on 16-Jun-2017 03:58

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 1 after this date.

  • 2017-06-30; vol. 82 # 125 - Friday, June 30, 2017
    1. 82 FR 29719 - Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting amendment.
        Effective Date: These corrections are effective June 30, 2017. Applicability Date: The corrections to §§ 1.1441-0; 1.1441-1(b)(7)(ii)(B), (e)(3)(iv)(B) and (C), (e)(4)(ii)(B)( 11 ), (e)(4)(ix)(D), (e)(5)(ii) through (e)(5)(ii)(B), (e)(5)(ii)(D) through (e)(5)(v)(B)( 3 ), (e)(5)(v)(B)( 5 ) through (e)(5)(v)(D), and (f) through (f)(4); 1.1441-1T; 1.1441-3(d)(1); 1.1441-4; 1.6045-1(m)(2)(ii) and (n)(12)(ii); and 1.6049-5(c)(1) through (c)(4) are applicable on January 6, 2017.
      26 CFR Part 1

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