Near the end of 2016, the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) published two significant sets of proposed regulations on issues pertaining to defined benefit pension plans, including mortality table updates that likely would increase pension funding liabilities for many plan sponsors.
Proposed Regulations Update Mortality Tables, Minimum Present Value Requirements for Defined Pension Plans
By Jeffrey Holdvogt on March 14, 2017
Posted In Employee Benefits, Retirement Plans