Notice 2025-40: Updated Static Mortality Tables for Defined Benefit Pension Plans for 2026

Notice 2025-40 specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of ERISA. This notice also 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 2026 calendar year.

Notice 2025-40 will be in IRB: 2025-31, dated July 28, 2025

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