FAQ 775: Mortality Tables - For 417(e) lump sum calculations under PPA

Problem: Please provide the name of the appropriate Applicable Mortality Table for the 417(e) PVAB calculation.

Solution: ASC does not take responsibility for the determination of applicable actuarial assumptions. However, the tables we have on the system labeled "RPYYC U" are the tables that IRS has designated as the Applicable Mortality Tables for 417(e) alternative minimum lump sum distributions. The YY represents the last 2 digits of the applicable year of the table. The "q's" for these tables were taken from the IRS website. The RPYYC U tables are included in the annual mortality table .ZIP files available for download from the Client Support Center.