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 ...
The lawsuit alleges that Pinnacle West, an electric utility, used outdated mortality tables, causing it to underestimate the present value of employee pensions. Former employees of Pinnacle West, an ...
Last week, two different federal courts came to two different conclusions regarding whether the use of allegedly “outdated” mortality tables violates ERISA’s provisions that certain lifetime annuities ...
This article estimates changes in all-cause mortality due to the COVID-19 pandemic by socioeconomic characteristics and occupation for nonelderly adults in the US, using large-scale, national survey ...