Applicable Mortality Table definition

Applicable Mortality Table means the “applicable mortality table” defined in section 417(e)(3)(B) of the Code.

Applicable Mortality Table means the 1983 Group Annuity Mortality Table; and

Applicable Mortality Table means the mortality table based on the then prevailing standard table (described in Section 807(d)(5)(A) of the Code) used to determine reserves for group annuity contracts issued as of the date as of which the value of the benefit involved is determined (without regard to any other subparagraph of Section 807(d)(5) of the Code) that is prescribed by the Commissioner of Internal Revenue for purposes of determining the value of benefits.

Examples of Applicable Mortality Table in a sentence

• The present value of a qualified joint and survivor annuity benefit or a qualified preretirement survivor annuity benefit shall be calculated by using the Applicable Mortality Table and the Applicable Interest Rate.

• For purposes of this paragraph, the present value shall be based upon the Applicable Interest Rate and the Applicable Mortality Table.

• The actuarially equivalent straight life annuity is equal to the greater of the annuity benefit computed using the interest rate and mortality table (or other tabular factor) specified in the Plan for adjusting benefits in the same form, and the annuity benefit computed using a 5 percent interest rate assumption and the Applicable Mortality Table.

• This lump sum payment was calculated based on the 2013 Applicable Mortality Table published by the IRS in Notice 2008-85 and the November 2012 segment rates of 0.97% for the first five years, 3.50% for the next 15 years and 4.60% after 20 years as required by Code Section 417(e).

• Applicable Mortality Table: The applicable mortality table is the same table re- quired for minimum funding purposes under PPA 2006, modified as appropriate (e.g., to reflect unisex mortality), and based on the actual experience of pension plans and projected trends.

More Definitions of Applicable Mortality Table

Applicable Mortality Table means the 1994 Group Annuity Reserving Table; and

Applicable Mortality Table means the 1994 Group Annuity Reserving Table (94 GAR) based on a fixed blend of 50% of the unloaded male mortality rates and 50% of the unloaded female mortality rates, projected to 2002 or such subsequent applicable mortality table used from time to time under Section 417(e) of the Code.

Applicable Mortality Table. The applicable mortality table for computing 415 limits is effective for years beginning after December 31, 2008, unless an earlier date is specified below.

Applicable Mortality Table means the table described in Revenue Ruling 2001-62, or such other table applicable under Code §417(e) as may be published from time to time by the Internal Revenue Service.

Applicable Mortality Table means the table described in Rev. Rule. 95-6, or any successor table prescribed by the Commissioner of Internal Revenue in revenue rulings, notices, or other published guidance under section 417(e)(3) of the Code.

Applicable Mortality Table means the table prescribed by the Secretary of the Treasury in accordance with Code Section 417(e)(3)(B).

Applicable Mortality Table means the table prescribed by the federal Internal