ERISA Section 4044 Mortality Tables used to determine the present value of annuities in involuntary terminations and distress terminations of single-employer plans, as provided in 29 CFR 4044.
ERISA Section 4050 Mortality Tables are a unisex version of the Section 4044 Tables. As provided in 29 CFR 4050, these tables are used in specified situations to determine the benefit transfer amount under the Missing Participants Program.
See links below for the applicable mortality for a given year:
|ERISA 4044||ERISA 4050|