For background, actuaries generally use mortality assumptions when determining the value of pension liabilities. Under the Code, specific rules must be followed with regard to the mortality ...
In 1984, Congress enacted the Retirement Equity Act (REA) to strengthen retirement security for spouses and surviving beneficiaries under employer-sponsored defined benefit plans. Among its most ...
The IRS recently released Notice 2023-73, which contains a mortality table for use in determining minimum present value under IRC Section 417(e)(3) and Section 205(g)(3) of ERISA for distributions ...
Kellogg and FedEx must now defend class action claims that their pension plans shortchanged married retirees by relying on decades-old mortality data. In a decision filed on March 16, 2026, the United ...
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