Applicable Mortality Table definition

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

Examples of Applicable Mortality Table in a sentence

  • Except as otherwise provided in subsection (b)(iv), actuarial equivalent shall be determined by using the Applicable Mortality Table (expressing the Participant’s age based on completed calendar months as of the Annuity Starting Date) and by applying an interest rate assumption of five percent (5%).

  • 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.

  • Actuarial equivalent shall equal the lesser of the amount determined by using the actuarial assumptions set forth in the definition of Actuarial Equivalent or the amount determined: (I) by substituting the Applicable Mortality Table in the GATT Factors for the mortality table in the definition of Actuarial Equivalent, if such table would otherwise be used under the Plan; and (II) except as otherwise provided in subsection (b)(iv), by applying an interest rate assumption of five percent (5%).

  • The Actuarial Equivalent of the defined benefit dollar limitation applicable at an age after age 65 is determined as the actuarial equivalent (at such age) of the Adjusted Limitation Amount computed using the Applicable Mortality Table and an interest rate not greater than the lesser of 5 percent or the rate specified Section 13.5 of the Plan.

  • Mortality – the Applicable Mortality Table defined in Internal Revenue Code Section 417(e)(3)(B) in effect each September, for adjustments made during the one-year period beginning the subsequent December 1.


More Definitions of Applicable Mortality Table

Applicable Mortality Table means the “applicable mortality table” defined in section 417(e)(3)(B) of the Code.
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, under section 417(e)(3) of the Code, the table described in Rev. Rul. 2001-62, or any successor table prescribed by the Commissioner of Internal Revenue in revenue rulings, notices, or other published guidance.
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 secretary of the treasury