26 CFR · Internal Revenue
§ 1.433(h)(3)-1 — Mortality tables used to determine current liability.
26 CFR § 1.433(h)(3)-1
This text of 26 C.F.R. § 1.433(h)(3)-1 (Mortality tables used to determine current liability.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.433(h)(3)-1 (2026).
Text
§ 1.433(h)(3)-1 Mortality tables used to determine current liability.
(a)Mortality tables used to determine current liability. In accordance with section 433(h)(3)(B), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3)-1(a)(1) and (a)(2)(ii) are used to determine a cooperative and small employer charity (CSEC) plan's current liability under section 433(h). For purposes of this paragraph (a), either the generational mortality tables used pursuant to § 1.430(h)(3)-1(b) or the static mortality tables used pursuant to § 1.430(h)(3)-1(c) are permitted to be used without regard to whether the plan is a small plan as defined in § 1.430(h)(3)-1(c)(1)(ii). However, substitute mortality tables
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Related
Nearby Sections
11
§ 1.430(i)-1
Special rules for plans in at-risk status.§ 1.430(j)-1
Payment of minimum required contributions.§ 1.431(c)(6)-1
Mortality tables used to determine current liability.§ 1.432
§ 1.432 [Reserved]§ 1.433(h)(3)-1
Mortality tables used to determine current liability.§ 1.434-1.435
§§ 1.434-1.435 [Reserved]§ 1.436-0
Table of contents.§ 1.437-1.440
§§ 1.437-1.440 [Reserved]§ 1.441-0
Table of contents.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.433(h)(3)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.433(h)(3)-1.