N-2023-73: Mortality table for use in determining minimum present value

Notice 2023-73 specifies a mortality table for use in determining minimum present value under § 417(e)(3) of the Code and section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2024 calendar year.

Notice 2023-73 will be in IRB: 2023-45, dated November 6, 2023.

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