Applicable Mortality Assumptions Clause Samples

Applicable Mortality Assumptions. Effective for Plan Years on and after January 1, 2008, the applicable mortality table means the mortality table under Code Section 417(e)(3) modified as appropriate by the Secretary of Treasury based on the mortality table specified for the Plan Year by the Secretary and, except as otherwise stated in Treasury guidance, determined under Subparagraph (A) of Code Section 430(h)(3) (without regard to Subparagraph (C) or (D) of such Section). Effective for Plan Years on and after January 1, 2009, the preceding mortality table is used as the applicable mortality table for purposes of adjusting any benefit or limitation under Code Section 415(b)(2)(B), (C) or (D).