{
  "slug": "irs-430h3-base-mortality-table",
  "kind": "cfrBaseMortality",
  "title": "26 CFR §1.430(h)(3)-1(d) base mortality table",
  "definition": "The base mortality tables printed in 26 CFR §1.430(h)(3)-1(d) — separate non-annuitant and annuitant rates for males and females at each age 0 to 120, with the small-plan weighting factors that blend them — from which the generational mortality tables permitted under IRC §430(h)(3)(A) are constructed. The regulation states it in two sentences: \"The following are the base mortality tables. The base year for these tables is 2012.\"",
  "regulation": "26 CFR §1.430(h)(3)-1(d) (Table 2 to Paragraph (d)); IRC §430(h)(3)(A); T.D. 9983, 88 FR 72361",
  "keyFormat": "age",
  "unit": "rate",
  "columns": [
    {
      "key": "maleNonAnnuitant",
      "label": "Male non-annuitant q(x)",
      "unit": "rate"
    },
    {
      "key": "maleAnnuitant",
      "label": "Male annuitant q(x)",
      "unit": "rate"
    },
    {
      "key": "maleSmallPlanWeight",
      "label": "Male weighting factor for small plans",
      "unit": "weight"
    },
    {
      "key": "femaleNonAnnuitant",
      "label": "Female non-annuitant q(x)",
      "unit": "rate"
    },
    {
      "key": "femaleAnnuitant",
      "label": "Female annuitant q(x)",
      "unit": "rate"
    },
    {
      "key": "femaleSmallPlanWeight",
      "label": "Female weighting factor for small plans",
      "unit": "weight"
    }
  ],
  "cadence": {
    "kind": "static",
    "rule": "Not published on a cadence: these rates are printed in the regulation itself and change only when Treasury amends 26 CFR §1.430(h)(3)-1. The table shown is the section as in force on the verified date below; the base year is 2012."
  },
  "source": {
    "name": "eCFR — 26 CFR §1.430(h)(3)-1, Mortality tables used to determine present value",
    "url": "https://www.ecfr.gov/current/title-26/section-1.430(h)(3)-1",
    "citation": "26 CFR §1.430(h)(3)-1(d), Table 2 to Paragraph (d); added by T.D. 9983, 88 FR 72361 (Oct. 20, 2023), applicable for valuation dates on or after January 1, 2024"
  },
  "attested": {
    "on": "2026-09-10",
    "against": "26 CFR 1.430(h)(3)-1(d) as in force 2026-09-01, captured from the eCFR renderer (ecfr.gov/api/renderer/v1/content/enhanced/2026-09-01/title-26?section=1.430(h)(3)-1) and committed as data/source/ecfr-430h3.html.",
    "how": "scripts/irs430h3Ingest.js --cfr reproduced 726 of 726 cells (121 ages x 6 columns) of data/mortality/cfr-430h3-base-mortality.csv from that capture, emitting bytes identical to the committed file. The table is located by SHAPE — the one table of 121 rows reading age plus 5dp/5dp/4dp per sex — never by index or caption, because the section carries three tables. WHAT THIS DOES NOT COVER: the capture is a point in time, so it evidences the transcription and not that the section is still unamended."
  },
  "addin": null,
  "basis": "Basis: this table is printed in the regulation itself, at 26 CFR §1.430(h)(3)-1(d) — \"Base mortality tables. The following are the base mortality tables. The base year for these tables is 2012.\" — added by T.D. 9983, 88 FR 72361 (Oct. 20, 2023). A federal regulation is a work of the United States Government. The values published here are transcribed from the regulation's own text and from no Society of Actuaries publication.",
  "platform": "In ActuarialOS these ARE the §430 prescribed base mortality tables: a funding run on the prescribed mortality election values on the non-annuitant and annuitant rates published here, projected from the 2012 base year on the prescribed improvement rates. They are not offered anywhere as an elective basis — the prescribed election is their only door, so no table menu in the product lists them and no plan can be put on them by hand.",
  "disclaimer": "Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.",
  "contentHash": "d1a29574d4d3ae010861b8702878387ef4692bc48b5d3827abb40e0ff6883cb9",
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