{"data":{"id":"us/26-cfr-1.431-c-6-1","jurisdiction":"us","citation":"26 CFR 1.431(c)(6)-1","heading":"(c)(6)-1 Mortality tables used to determine current liability.","body":"(a) Mortality tables used to determine current liability. In accordance with section 431(c)(6)(D), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3)-1(a)(1) and (a)(2)(ii) are used to determine a multiemployer plan's current liability for purposes of applying the rules of section 431(c)(6). For purposes of this paragraph (a), either the generational mortality tables used pursuant to § 1.430(h)(3)-1(b) or the static mortality tables used pursuant to § 1.430(h)(3)-1(c) are permitted to be used without regard to whether the plan is a small plan. However, substitute mortality tables under §§ 1.430(h)(3)-1(a)(2)(i) and 1.430(h)(3)-2 are not permitted to be used for purposes of this paragraph (a).\n(b) Applicability date. This section applies for valuation dates occurring on or after January 1, 2024.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"33aed47f45086a6b608b32d3ff245cc5375c94d2f8dde86bba846bf6787f5712","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.430-j-1","next":"us/26-cfr-1.432"},"notice":"GroundRules: Original legal text. Not legal advice."}