Mortality table.

Mortality table. Notwithstanding any provision of 1.101-4 that otherwise would permit the use of a mortality table not described in this section, the mortality table set forth in 1.72-7(c)(1) must be used to determine -
(1) The amount held by an insurer with respect to a beneficiary for purposes of section 101(d)(2) and § 1.101-4; and
(2) The period or periods with respect to which payments are to be made for purposes of section 101(d)(1) and § 1.101-4.

Source

26 CFR § 1.101-7


Scoping language

None
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