Mortality table.

Mortality table. Notwithstanding any provision of 1.1014 that otherwise would permit the use of a mortality table not described in this section, the mortality table set forth in 1.727(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.


26 CFR § 1.101-7

Scoping language

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