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: Pension Protection Act BlogNotice 2008-29 Permits Continued Reliance on Rev. Rul. 96-7 for Disability Mortality Tables
By Suzanne Wynn
The IRS has issued Notice 2008-29, which permits the mortality tables from Rev. Rul. 96-7 for individuals who are entitled to benefits under a qualified defined benefit pension plan on account of disability until further guidance is issued. The rules of Rev. Rul. 96-7 on determining whether a benefit is payable on account of disability will also continue to apply until further guidance is issued.
The IRS is also asking for comments and suggestions regarding the constructions of the updated mortality tables under Code section 430(h)(3)(D) and 431(c)(6)(D)(v) that could be used with respect to individuals who are entitled to pension plan benefits on account of disability. Comments are to be submitted by June 23, 2008.
Technorati Tags: Pension Protection Act, PPA, IRS, Notice 2008-29, Rev. Rul. 96-7, 430(h), 431(c), ERISA
Full post as published by Pension Protection Act Blog on March 12, 2008 (boomark / email).
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