RP-2025-21: Narrows the Category of Plan Sponsors Required to Request Approval of New Plan-Specific Mortality Tables

Rev. Proc. 2025-21 modifies section 12.02 of Rev. Proc. 2024-32 to provide immediate relief for certain plan sponsors by narrowing the category of plan sponsors required to request approval of new plan-specific substitute mortality tables. Section 12.02 of Rev. 2024-32 specifies that, in conjunction with the replacement of the generally applicable mortality tables, certain plan sponsors that wish to continue using plan-specific mortality tables must develop and request approval for the use of new plan-specific substitute mortality tables for plan years beginning on or after January 1, 2026.

Revenue Procedure 2025-21 will be in IRB 2025-22, dated May 27, 2025

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