IRS provides updated mortality tables for defined benefit pension plans

By Evan Walters, Samuel Hamer, Edward Froelich, Michael Scarduzio and Matthew J. Blaney on August 22, 2025

Posted In Employee Benefits, Retirement Plans

The Internal Revenue Service (IRS) issued Notice 2025-40, providing updated static mortality tables for defined benefit pension plans under Code Section 430(h)(3)(A) and Section 303(h)(3)(A) of the Employee Retirement Income Security Act. These updated static mortality tables apply for purposes of calculating the funding target and other items for valuation dates occurring during the 2026 calendar year.

Learn more about other new IRS guidance here.

Tags: Defined Benefit Pension Plans, Employee Retirement Income Security Act, ERISA, Internal Revenue Service, IRS, Notice 2025-40

Evan Walters
Evan Walters focuses his practice on US and international taxation. He has experience across a wide range of issues involving corporate and partnership taxation. Read Evan Walters' full bio.

Samuel Hamer
Samuel (Sam) F. Hamer focuses his practice on US and international tax matters. Read Samuel Hamer's full bio.

Edward Froelich
Edward L. Froelich represents domestic and foreign public corporations, privately held companies, partnerships, trusts and individuals across the spectrum of federal tax controversies, including audits, trials and appeals. Ed’s clients include businesses, business owners and investors with operations and interests in the financial services, technology, real estate, healthcare and other industries. Read Edward Froelich's full bio.

Michael Scarduzio
Michael J. Scarduzio focuses his practice on US and international tax matters, particularly civil and criminal tax litigation. From audit to litigation, he represents taxpayers in all phases of tax controversy, including novel issues of first impression such as financial hedging transactions using a captive insurer, US tax implications of a foreign master-feeder fund’s investment activities and matters arising under Internal Revenue Code (IRC) Sections 7216 and 7212(a). Read Michael Scarduzio's full bio.