# Mortality Tables for Determining Present Value
> **IRS** · Final regulations. · Published 2008-07-31 · Effective 2008-07-31 · 73 FR 44632
## Document
- **Document number:** E8-17492
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 44632
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-07-31
- **Effective date:** 2008-07-31
- **Treasury docket:** TD 9419
## Abstract

This document contains final regulations providing guidance regarding the mortality tables to be used in determining present value or making any computation for purposes of applying certain pension funding requirements. These regulations affect sponsors, administrators, participants, and beneficiaries of certain retirement plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/31/E8-17492/mortality-tables-for-determining-present-value)
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