Mortality Tables Released

WASHINGTON - The Internal Revenue Service today released Rev. Rul. 95-6. Rev. Rul. 95-6 provides a mortality table which is the "applicable mortality table" to be used under S 415 and S 417 of the Internal Revenue Code, as amended by S 767 of the Uruguay Round Agreements Act, P. Law 103-465 (GATT). Future guidance will specify the mortality table to be used under S 412 of the Code. This revenue ruling also does not address other issues related to an employer's plan amendment adopting the new table, such as the extent to which employers may or may not reduce plan benefits or increase their potential reversions.

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