applicable mortality table
Defined in 2 places across 2 titles of the United States Code.
Applicable mortality table.—The term “applicable mortality table” means the table prescribed by the Secretary of the Treasury. Such table shall be based on the prevailing commissioners’ standard table (described in section 807(d)(5)(A) of title 26) used to determine reserves for group annuity contracts issued on the date as of which present value is being determined (without regard to any other subparagraph of section 807(d)(5) of such title).
Source
- 1994–200729 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section
For purposes of subparagraph (A), the term “applicable mortality table” means a mortality table, modified as appropriate by the Secretary, based on the mortality table specified for the plan year under subparagraph (A) of section 430(h)(3) (without regard to subparagraph (C) or (D) of such section).
Source
- 2007–present26 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section
The term “applicable mortality table” means a mortality table, modified as appropriate by the Secretary of the Treasury, based on the mortality table specified for the plan year under subparagraph (A) of section 1083(h)(3) of this title (without regard to subparagraph (C) or (D) of such section).
Source
- 2007–present29 U.S.C. § 1055Labor · Requirement of joint and survivor annuity and preretirement survivor annuity · for purposes of this section
The term “applicable mortality table” means the table prescribed by the Secretary. Such table shall be based on the prevailing commissioners’ standard table (described in section 807(d)(5)(A)) used to determine reserves for group annuity contracts issued on the date as of which present value is being determined (without regard to any other subparagraph of section 807(d)(5)).
Source
- 1994–200726 U.S.C. § 417Internal Revenue Code · Definitions and special rules for purposes of minimum survivor annuity requirements · for purposes of this section