# Plan-Specific Substitute Mortality Tables for Determining Present Value
> **IRS** · Final regulations. · Published 2024-07-31 · Effective 2024-07-31 · 89 FR 61343
## Document
- **Document number:** 2024-16520
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 61343
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-07-31
- **Effective date:** 2024-07-31
- **Treasury docket:** TD 10005
## Abstract

This document sets forth final regulations that update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality tables specific to the plan in calculating present value for minimum funding purposes (as a substitute for the generally applicable mortality tables). These regulations affect participants in, and beneficiaries of, certain retirement plans and employers maintaining those plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/07/31/2024-16520/plan-specific-substitute-mortality-tables-for-determining-present-value)
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