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Valuation of Plan Assets at Fair Market Value

Use these actuarial tables to value annuities, life estates, remainders and reversions. For examples on how to use the tables, refer to IRS publications listed.

Single-employer DB plans subject to Internal Revenue Code Section 430 may be eligible for automatic approval of a change in funding method due to a change in the plan’s enrolled actuary and the business organization that provides actuarial services (takeover plans). This automatic approval is available for plan years beginning on or after January 1, 2013, for plans that meet the conditions outlined in Announcement 2015-3.

Retirement topics - Plan assets

Find the mortality tables and mortality improvement rates that apply to your pension plan.

In an effort to reduce processing delays and improve your experience with the actuarial private letter ruling process, we identified the following list of common errors and issues that tend to slow down the process.

Rollovers as Business Start-Ups Compliance Project

Find out the monthly weighted-average interest rates that apply to your retirement plan.

Alphabetical index of retirement plan topics.

The Moving Ahead for Progress in the 21st Century Act changed many items for single-employer defined benefit plans, including giving significant funding relief by allowing plans to use a 25-year average interest rate. At the same time, MAP-21 increased the annual Pension Benefit Guaranty Corporation premium each year beginning in 2013.