Treasury Regulations · 26 CFR
§ 1.431(c)(6)-1. Mortality tables used to determine current liability.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 431(c)(6)
Cite as 26 CFR § 1.431(c)(6)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 20, 2023 by T.D. 9983
- Issued under
- 26 U.S.C. § 431(c)(6)
- Length
- 174 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
¶(a) Mortality tables used to determine current liability. In accordance with section 431(c)(6)(D), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3)-1(a)(1) and (a)(2)(ii) are used to determine a multiemployer plan's current liability for purposes of applying the rules of section 431(c)(6). For purposes of this paragraph (a), either the generational mortality tables used pursuant to § 1.430(h)(3)-1(b) or the static mortality tables used pursuant to § 1.430(h)(3)-1(c) are permitted to be used without regard to whether the plan is a small plan. However, substitute mortality tables under §§ 1.430(h)(3)-1(a)(2)(i) and 1.430(h)(3)-2 are not permitted to be used for purposes of this paragraph (a).
¶(b) Applicability date. This section applies for valuation dates occurring on or after January 1, 2024.
[T.D. 9983, 88 FR 72366, Oct. 20, 2023]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 431 Minimum funding standards for multiemployer plans
- § 430 Minimum funding standards for single-employer defined benefit pension plans
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9983 (88 FR 72366)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Certain Stock Options
Nearby sections
- § 1.430(h)(3)-1 Mortality tables used to determine present value.
- § 1.430(h)(3)-2 Plan-specific substitute mortality tables used to determine present value.
- § 1.430(i)-1 Special rules for plans in at-risk status.
- § 1.430(j)-1 Payment of minimum required contributions.
- § 1.431(c)(6)-1 Mortality tables used to determine current liability.
- § 1.432(e)(9)-1 Benefit suspensions for multiemployer plans in critical and declining status.
- § 1.433(h)(3)-1 Mortality tables used to determine current liability.
- § 1.436-0 Table of contents.
- § 1.436-1 Limits on benefits and benefit accruals under single employer defined benefit plans.