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Practitioners

ERISA Section 4044/4050 Mortality Tables

ERISA Section 4044 Mortality Tables (for valuing annuities in distress and involuntary single-employer plan terminations)

These mortality tables are used to determine the present value of annuities in involuntary terminations and distress terminations of single-employer plans, as discussed in 29 CFR 4044.

ERISA Section 4050 Mortality Tables (for valuing annuities of missing participants)

These mortality tables are used as part of the "missing participant annuity assumptions" as discussed in 29 CFR 4050.