IRS 2024 Adjusted Scale MP-2021 rates — females

Name: IRS 2024 Adjusted Scale MP-2021 rates — females
Creator: ActuarialOS
License: https://actuarialos.io/reference#terms

The annual mortality improvement rates for females that 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) makes applicable for valuation dates occurring on or after January 1, 2024, by age and calendar year. The regulation incorporates them by reference as "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023". A rate is subtracted from 1 to give the annual mortality improvement factor for that age and year, and rates may be negative.

Current value: 2013: 0; 2014: 0; 2015: 0; 2016: 0; 2017: 0; 2018: 0; 2019: 0; 2020: 0; 2021: 0; 2022: 0; 2023: 0; 2024: 0; 2025: 0; 2026: 0; 2027: 0; 2028: 0; 2029: 0; 2030: 0; 2031: 0; 2032: 0; 2033: 0; 2034: 0; 2035: 0; 2036: 0; 2037+ (ultimate rate, 2037 and later): 0 as of 120.

**IRS 2024 Adjusted Scale MP-2021 rates — females** — 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) and (b)(1)(iv)(A); IRC §430(h)(3)(A). 101 rows, 20 through 120. Every row links to itself: `#120` is the current one.
Age	2013rate	2014rate	2015rate	2016rate	2017rate	2018rate	2019rate	2020rate	2021rate	2022rate	2023rate	2024rate	2025rate	2026rate	2027rate	2028rate	2029rate	2030rate	2031rate	2032rate	2033rate	2034rate	2035rate	2036rate	2037+ (ultimate rate, 2037 and later)rate
20	-0.0003	-0.0088	-0.0146	-0.0167	-0.0154	-0.0149	-0.0135	-0.0114	-0.0088	-0.0059	-0.0029	0	0.0026	0.0048	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
21	-0.0035	-0.0112	-0.0165	-0.0182	-0.0166	-0.0155	-0.014	-0.0119	-0.0092	-0.0062	-0.0031	-0.0001	0.0026	0.0048	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
22	-0.0066	-0.0138	-0.0186	-0.02	-0.0181	-0.0168	-0.0147	-0.0124	-0.0097	-0.0066	-0.0034	-0.0003	0.0025	0.0048	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
23	-0.0097	-0.0165	-0.0209	-0.022	-0.0198	-0.0184	-0.0161	-0.0131	-0.0102	-0.007	-0.0037	-0.0005	0.0024	0.0047	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
24	-0.0128	-0.0192	-0.0234	-0.0242	-0.0217	-0.0201	-0.0176	-0.0144	-0.0108	-0.0075	-0.004	-0.0007	0.0023	0.0047	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
25	-0.0158	-0.0219	-0.0259	-0.0266	-0.0238	-0.0221	-0.0194	-0.016	-0.0121	-0.008	-0.0044	-0.0009	0.0022	0.0047	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
26	-0.0185	-0.0246	-0.0285	-0.029	-0.0261	-0.0242	-0.0213	-0.0176	-0.0135	-0.0091	-0.0048	-0.0011	0.0021	0.0046	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
27	-0.0209	-0.027	-0.0309	-0.0315	-0.0285	-0.0266	-0.0234	-0.0195	-0.015	-0.0103	-0.0057	-0.0014	0.002	0.0046	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
28	-0.023	-0.0292	-0.0332	-0.0339	-0.031	-0.029	-0.0257	-0.0215	-0.0167	-0.0117	-0.0067	-0.0021	0.0018	0.0046	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
29	-0.0247	-0.031	-0.0352	-0.0361	-0.0334	-0.0314	-0.0279	-0.0235	-0.0184	-0.0131	-0.0078	-0.0029	0.0013	0.0045	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
30	-0.0259	-0.0323	-0.0368	-0.0379	-0.0355	-0.0336	-0.0301	-0.0254	-0.0201	-0.0145	-0.0089	-0.0037	0.0007	0.0042	0.0063	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
31	-0.0266	-0.0332	-0.0378	-0.0391	-0.0372	-0.0354	-0.032	-0.0273	-0.0217	-0.0159	-0.01	-0.0046	0.0001	0.0037	0.006	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
32	-0.0268	-0.0334	-0.0382	-0.0397	-0.0382	-0.0368	-0.0335	-0.0288	-0.0232	-0.0171	-0.0111	-0.0055	-0.0006	0.0032	0.0056	0.0071	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
33	-0.0264	-0.0331	-0.0378	-0.0396	-0.0385	-0.0374	-0.0344	-0.0299	-0.0243	-0.0183	-0.0121	-0.0063	-0.0013	0.0027	0.0052	0.0068	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
34	-0.0254	-0.032	-0.0367	-0.0386	-0.0379	-0.0373	-0.0346	-0.0304	-0.0251	-0.0191	-0.013	-0.0071	-0.002	0.0021	0.0047	0.0064	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
35	-0.0237	-0.0303	-0.0349	-0.0369	-0.0365	-0.0363	-0.0341	-0.0304	-0.0254	-0.0197	-0.0137	-0.0079	-0.0027	0.0014	0.0042	0.006	0.0076	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
36	-0.0214	-0.0279	-0.0323	-0.0344	-0.0342	-0.0345	-0.0329	-0.0296	-0.0251	-0.0198	-0.0141	-0.0085	-0.0034	0.0008	0.0036	0.0056	0.0073	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
37	-0.0185	-0.0248	-0.0292	-0.0313	-0.0313	-0.0319	-0.0308	-0.0282	-0.0243	-0.0195	-0.0142	-0.0089	-0.004	0.0001	0.003	0.0051	0.0069	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
38	-0.0151	-0.0213	-0.0255	-0.0275	-0.0277	-0.0287	-0.0281	-0.0261	-0.0229	-0.0187	-0.014	-0.0091	-0.0045	-0.0006	0.0024	0.0046	0.0065	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
39	-0.0114	-0.0174	-0.0214	-0.0234	-0.0236	-0.025	-0.0249	-0.0235	-0.0209	-0.0175	-0.0134	-0.0091	-0.0048	-0.0011	0.0018	0.004	0.0061	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
40	-0.0075	-0.0132	-0.017	-0.019	-0.0193	-0.0208	-0.0212	-0.0204	-0.0185	-0.0158	-0.0124	-0.0087	-0.0049	-0.0015	0.0013	0.0035	0.0057	0.0076	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
41	-0.0037	-0.009	-0.0126	-0.0144	-0.0148	-0.0165	-0.0172	-0.0169	-0.0157	-0.0137	-0.0111	-0.008	-0.0048	-0.0017	0.0008	0.0031	0.0052	0.0072	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
42	-0.0002	-0.005	-0.0083	-0.01	-0.0103	-0.0121	-0.0131	-0.0133	-0.0127	-0.0113	-0.0094	-0.007	-0.0044	-0.0018	0.0006	0.0027	0.0049	0.0069	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
43	0.0029	-0.0013	-0.0042	-0.0057	-0.006	-0.0078	-0.009	-0.0095	-0.0094	-0.0087	-0.0075	-0.0058	-0.0037	-0.0015	0.0005	0.0025	0.0046	0.0066	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
44	0.0054	0.0018	-0.0006	-0.0018	-0.002	-0.0037	-0.005	-0.0059	-0.0062	-0.006	-0.0054	-0.0042	-0.0028	-0.0011	0.0007	0.0025	0.0044	0.0064	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
45	0.0071	0.0043	0.0024	0.0015	0.0016	0	-0.0013	-0.0023	-0.003	-0.0033	-0.0031	-0.0026	-0.0016	-0.0004	0.001	0.0026	0.0044	0.0062	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
46	0.008	0.0059	0.0046	0.0043	0.0048	0.0034	0.0021	0.0009	0	-0.0006	-0.0009	-0.0008	-0.0003	0.0005	0.0016	0.0029	0.0045	0.0062	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
47	0.0079	0.0067	0.0061	0.0064	0.0075	0.0063	0.005	0.0039	0	0	0	0	0.0012	0.0016	0.0023	0.0034	0.0047	0.0063	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
48	0.007	0.0065	0.0067	0.0078	0.0096	0.0086	0.0075	0.0064	0	0	0	0	0.0027	0.0028	0.0032	0.004	0.0051	0.0065	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
49	0.0054	0.0055	0.0065	0.0083	0.0109	0.0103	0.0094	0.0084	0	0	0	0	0.0042	0.0041	0.0042	0.0047	0.0056	0.0068	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
50	0.0031	0.0038	0.0055	0.0081	0.0116	0.0113	0.0107	0.0099	0	0	0	0	0.0057	0.0053	0.0053	0.0056	0.0063	0.0072	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
51	0.0005	0.0016	0.0038	0.0072	0.0114	0.0115	0.0113	0.0108	0	0	0	0	0.007	0.0066	0.0064	0.0065	0.007	0.0077	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
52	-0.0023	-0.001	0.0017	0.0056	0.0105	0.011	0.0112	0.0111	0	0	0	0	0.0078	0.0078	0.0075	0.0075	0.0077	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
53	-0.005	-0.0037	-0.0008	0.0035	0.0088	0.0097	0.0104	0.0107	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
54	-0.0074	-0.0062	-0.0033	0.0011	0.0066	0.0078	0.0089	0.0098	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
55	-0.0092	-0.0084	-0.0057	-0.0014	0.004	0.0054	0.0069	0.0083	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
56	-0.0102	-0.0099	-0.0077	-0.0038	0.0012	0.0028	0.0046	0.0064	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
57	-0.0104	-0.0107	-0.0092	-0.0059	-0.0014	0.0002	0.0022	0.0044	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
58	-0.0096	-0.0107	-0.0099	-0.0074	-0.0037	-0.0022	-0.0002	0.0022	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
59	-0.0081	-0.0099	-0.0098	-0.0081	-0.0053	-0.0042	-0.0022	0.0003	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
60	-0.0059	-0.0083	-0.009	-0.0081	-0.0061	-0.0054	-0.0037	-0.0013	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
61	-0.0033	-0.0061	-0.0073	-0.0072	-0.0061	-0.0058	-0.0044	-0.0023	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
62	-0.0004	-0.0034	-0.0051	-0.0055	-0.0051	-0.0053	-0.0044	-0.0027	-0.0003	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
63	0.0024	-0.0005	-0.0024	-0.0033	-0.0034	-0.004	-0.0036	-0.0024	-0.0005	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
64	0.0051	0.0024	0.0005	-0.0006	-0.0011	-0.002	-0.0022	-0.0015	-0.0002	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
65	0.0074	0.005	0.0032	0.0021	0.0015	0.0004	-0.0002	-0.0001	0	0	0	0	0.0075	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
66	0.0093	0.0072	0.0057	0.0047	0.0042	0.003	0.0021	0.0017	0	0	0	0	0.0068	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
67	0.0107	0.0089	0.0077	0.0069	0.0066	0.0055	0.0045	0.0037	0	0	0	0	0.0063	0.0077	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
68	0.0115	0.0101	0.0091	0.0087	0.0087	0.0077	0.0067	0.0057	0	0	0	0	0.0061	0.0071	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
69	0.0119	0.0107	0.0101	0.0099	0.0103	0.0095	0.0086	0.0076	0	0	0	0	0.006	0.0068	0.0077	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
70	0.0119	0.0109	0.0105	0.0107	0.0113	0.0108	0.01	0.0091	0	0	0	0	0.0062	0.0067	0.0074	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
71	0.0117	0.0108	0.0106	0.011	0.0118	0.0115	0.011	0.0102	0	0	0	0	0.0067	0.0068	0.0072	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
72	0.0113	0.0105	0.0104	0.0109	0.0118	0.0118	0.0115	0.011	0	0	0	0	0.0073	0.0071	0.0073	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
73	0.0108	0.0101	0.01	0.0105	0.0115	0.0117	0.0116	0.0113	0	0	0	0	0.0078	0.0076	0.0075	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
74	0.0103	0.0095	0.0094	0.01	0.011	0.0112	0.0114	0.0113	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
75	0.0097	0.0089	0.0088	0.0093	0.0102	0.0106	0.0109	0.011	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
76	0.009	0.0083	0.0082	0.0086	0.0094	0.0099	0.0102	0.0105	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
77	0.0084	0.0077	0.0075	0.0079	0.0086	0.009	0.0095	0.0099	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
78	0.0078	0.007	0.0068	0.0071	0.0078	0.0082	0.0087	0.0092	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
79	0.0071	0.0064	0.0062	0.0064	0.007	0.0075	0.008	0.0085	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
80	0.0066	0.0058	0.0056	0.0057	0.0063	0.0067	0.0072	0.0078	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
81	0.0062	0.0053	0.005	0.0051	0.0055	0.006	0.0065	0.0071	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
82	0.0058	0.0049	0.0045	0.0046	0.0049	0.0053	0.0058	0.0064	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
83	0.0056	0.0047	0.0042	0.0041	0.0042	0.0046	0.0051	0.0057	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
84	0.0054	0.0045	0.0039	0.0036	0.0036	0.004	0.0045	0.0051	0	0	0	0	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
85	0.0054	0.0043	0.0036	0.0032	0.0031	0.0034	0.0039	0.0045	0	0	0	0	0.0075	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078	0.0078
86	0.0054	0.0043	0.0035	0.0029	0.0026	0.0029	0.0034	0.004	0	0	0	0	0.0069	0.0073	0.0074	0.0074	0.0075	0.0075	0.0075	0.0075	0.0075	0.0076	0.0078	0.0078	0.0078
87	0.0054	0.0043	0.0034	0.0027	0.0022	0.0025	0.0029	0.0035	0	0	0	0	0.0064	0.0068	0.0069	0.007	0.007	0.007	0.007	0.0071	0.0071	0.0072	0.0073	0.0075	0.0077
88	0.0055	0.0043	0.0033	0.0025	0.0019	0.0021	0.0025	0.003	0	0	0	0	0.0059	0.0063	0.0064	0.0065	0.0065	0.0065	0.0066	0.0066	0.0067	0.0067	0.0069	0.007	0.0073
89	0.0055	0.0043	0.0033	0.0025	0.0017	0.0019	0.0022	0.0027	0	0	0	0	0.0054	0.0058	0.006	0.006	0.0061	0.0061	0.0061	0.0061	0.0062	0.0063	0.0064	0.0066	0.0068
90	0.0056	0.0044	0.0034	0.0025	0.0017	0.0018	0.002	0.0024	0	0	0	0	0.005	0.0053	0.0055	0.0056	0.0056	0.0057	0.0057	0.0057	0.0057	0.0058	0.006	0.0061	0.0063
91	0.0056	0.0045	0.0035	0.0025	0.0017	0.0018	0.0019	0.0023	0	0	0	0	0.0045	0.0048	0.005	0.0051	0.0052	0.0053	0.0053	0.0053	0.0053	0.0054	0.0055	0.0057	0.0059
92	0.0056	0.0046	0.0036	0.0027	0.0019	0.0019	0.002	0.0022	0	0	0	0	0.0041	0.0044	0.0046	0.0047	0.0048	0.0048	0.0049	0.0049	0.0049	0.0049	0.005	0.0052	0.0054
93	0.0056	0.0047	0.0038	0.003	0.0022	0.0021	0.0021	0.0022	0	0	0	0	0.0037	0.0039	0.0041	0.0042	0.0044	0.0044	0.0045	0.0045	0.0045	0.0045	0.0046	0.0047	0.0049
94	0.0056	0.0048	0.0041	0.0034	0.0027	0.0025	0.0024	0.0024	0	0	0	0	0.0033	0.0035	0.0037	0.0038	0.0039	0.004	0.0041	0.0041	0.0042	0.0042	0.0042	0.0043	0.0045
95	0.0056	0.005	0.0044	0.0038	0.0033	0.003	0.0028	0.0026	0	0	0	0	0.003	0.0031	0.0033	0.0034	0.0035	0.0036	0.0037	0.0038	0.0038	0.0038	0.0039	0.0039	0.004
96	0.0053	0.0048	0.0042	0.0036	0.0031	0.0032	0.0029	0.0027	0	0	0	0	0.0027	0.0029	0.003	0.0031	0.0032	0.0034	0.0034	0.0035	0.0036	0.0036	0.0037	0.0037	0.0038
97	0.0051	0.0045	0.004	0.0034	0.0029	0.003	0.0031	0.0028	0	0	0	0	0.0025	0.0026	0.0028	0.0029	0.003	0.0031	0.0032	0.0033	0.0033	0.0034	0.0035	0.0035	0.0036
98	0.0048	0.0043	0.0037	0.0032	0.0028	0.0028	0.0029	0.003	0	0	0	0	0.0024	0.0024	0.0025	0.0026	0.0027	0.0029	0.003	0.003	0.0031	0.0032	0.0032	0.0033	0.0034
99	0.0045	0.004	0.0035	0.0031	0.0026	0.0027	0.0028	0.0028	0	0	0	0	0.0023	0.0023	0.0023	0.0024	0.0025	0.0026	0.0027	0.0028	0.0029	0.003	0.003	0.0031	0.0032
100	0.0042	0.0038	0.0033	0.0029	0.0024	0.0025	0.0026	0.0027	0	0	0	0	0.0022	0.0022	0.0022	0.0022	0.0023	0.0024	0.0025	0.0026	0.0027	0.0028	0.0028	0.0029	0.003
101	0.0039	0.0035	0.0031	0.0027	0.0023	0.0024	0.0024	0.0025	0	0	0	0	0.0022	0.0021	0.002	0.002	0.0021	0.0022	0.0023	0.0024	0.0025	0.0025	0.0026	0.0027	0.0028
102	0.0037	0.0033	0.0029	0.0025	0.0021	0.0022	0.0023	0.0023	0	0	0	0	0.0022	0.002	0.0019	0.0019	0.0019	0.002	0.0021	0.0021	0.0022	0.0023	0.0024	0.0025	0.0026
103	0.0034	0.003	0.0026	0.0023	0.002	0.002	0.0021	0.0022	0	0	0	0	0.0022	0.002	0.0019	0.0018	0.0018	0.0018	0.0019	0.0019	0.002	0.0021	0.0022	0.0023	0.0024
104	0.0031	0.0028	0.0024	0.0021	0.0018	0.0019	0.0019	0.002	0	0	0	0	0.0021	0.002	0.0018	0.0017	0.0016	0.0016	0.0017	0.0017	0.0018	0.0019	0.002	0.0021	0.0022
105	0.0028	0.0025	0.0022	0.0019	0.0016	0.0017	0.0018	0.0018	0	0	0	0	0.0019	0.0019	0.0018	0.0016	0.0015	0.0015	0.0015	0.0016	0.0016	0.0017	0.0018	0.0019	0.002
106	0.0025	0.0023	0.002	0.0017	0.0015	0.0015	0.0016	0.0017	0	0	0	0	0.0018	0.0017	0.0017	0.0016	0.0014	0.0014	0.0013	0.0014	0.0014	0.0015	0.0016	0.0017	0.0018
107	0.0023	0.002	0.0018	0.0015	0.0013	0.0014	0.0014	0.0015	0	0	0	0	0.0016	0.0016	0.0015	0.0015	0.0014	0.0012	0.0012	0.0012	0.0012	0.0013	0.0014	0.0015	0.0016
108	0.002	0.0018	0.0015	0.0013	0.0011	0.0012	0.0013	0.0013	0	0	0	0	0.0015	0.0014	0.0014	0.0013	0.0012	0.0012	0.0011	0.001	0.0011	0.0011	0.0012	0.0013	0.0014
109	0.0017	0.0015	0.0013	0.0011	0.001	0.001	0.0011	0.0012	0	0	0	0	0.0013	0.0013	0.0013	0.0012	0.0011	0.001	0.001	0.0009	0.0009	0.0009	0.001	0.0011	0.0012
110	0.0014	0.0013	0.0011	0.001	0.0008	0.0009	0.0009	0.001	0	0	0	0	0.0011	0.0011	0.0011	0.0011	0.001	0.0009	0.0008	0.0008	0.0007	0.0008	0.0008	0.0009	0.001
111	0.0011	0.001	0.0009	0.0008	0.0007	0.0007	0.0008	0.0008	0	0	0	0	0.0009	0.0009	0.0009	0.0009	0.0009	0.0008	0.0007	0.0006	0.0006	0.0006	0.0006	0.0007	0.0008
112	0.0008	0.0008	0.0007	0.0006	0.0005	0.0006	0.0006	0.0007	0	0	0	0	0.0007	0.0007	0.0007	0.0007	0.0007	0.0007	0.0006	0.0005	0.0005	0.0004	0.0004	0.0005	0.0006
113	0.0006	0.0005	0.0004	0.0004	0.0003	0.0004	0.0005	0.0005	0	0	0	0	0.0006	0.0006	0.0006	0.0006	0.0005	0.0005	0.0005	0.0004	0.0004	0.0003	0.0002	0.0003	0.0004
114	0.0003	0.0003	0.0002	0.0002	0.0002	0.0002	0.0003	0.0003	0	0	0	0	0.0004	0.0004	0.0004	0.0004	0.0004	0.0004	0.0004	0.0003	0.0002	0.0002	0.0001	0.0001	0.0002
115	0	0	0	0	0	0.0001	0.0001	0.0002	0	0	0	0	0.0002	0.0002	0.0002	0.0002	0.0002	0.0002	0.0002	0.0002	0.0001	0.0001	0	0	0
116	0	0	0	0	0	0	0.0001	0.0001	0	0	0	0	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0	0	0
117	0	0	0	0	0	0	0	0	0	0	0	0	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0.0001	0	0	0
118	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
119	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
120	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Source and verification

Source: IRS — Pension plan mortality tables (2024 Adjusted Scale MP-2021 Rates)IRS, "2024 Scale MP-2021 Adjusted Rates" (August 11, 2023), Females; incorporated by reference at 26 CFR §1.430(h)(3)-1(b)(1)(iv)(A)
Regulation: 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) and (b)(1)(iv)(A); IRC §430(h)(3)(A)
Verified: September 10, 2026Against: IRS "2024 Scale MP-2021 Adjusted Rates" (August 11, 2023) in BOTH published renderings: the two workbooks (irs.gov/pub/irs-tege/2024-adjusted-scale-mp-2021-rates-{males,females}.xlsx) and the PDF (…-br.pdf), committed as data/source/irs-2024-adjusted-scale-mp-2021-{males,females}.xlsx and a `pdftotext -layout` dump of the PDF at data/source/irs-2024-adjusted-scale-mp-2021.txt.How: scripts/irs430h3Ingest.js --scale reproduced 2,525 of 2,525 cells (101 ages x 25 years) of each of data/scales/irs-2024-adjusted-mp-2021-{male,female}.csv from the workbooks, emitting bytes identical to the committed files — and it REFUSES to emit unless every one of those cells also agrees with the PDF, which is typeset differently (three column blocks of 9/10/6 years over 18 pages per sex): 5,050 of 5,050 agree, zero mismatches. The two renderings do not share a decoder, so the agreement is evidence rather than one instrument reporting twice.
Publication rule: Not published on a cadence: this is one dated document — "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023" — incorporated by reference into the regulation, and it changes only when Treasury amends 26 CFR §1.430(h)(3)-1 to incorporate different material. Its last column is the ultimate rate, applying to 2037 and every later year.
Basis: Basis: 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) provides that "the mortality improvement rates for valuation dates occurring on or after January 1, 2024, are the 2024 Adjusted Scale MP-2021 Rates as incorporated by reference pursuant to paragraph (b)(1)(iv)(A) of this section", and (b)(1)(iv)(A) lists that material as "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023", obtainable from the IRS. The rates here are that IRS document, whose own title page reads "2024 Scale MP-2021 Adjusted Rates / Internal Revenue Service (August 11, 2023)"; its name refers to the Society of Actuaries' Scale MP-2021, which the regulation does not mention. The values published here are transcribed from that IRS document and from no Society of Actuaries publication.
Download: irs-adjusted-mp-2021-scale-female.csv irs-adjusted-mp-2021-scale-female.json

Cite this page: ActuarialOS, “IRS 2024 Adjusted Scale MP-2021 rates — females”, https://actuarialos.io/reference/irs-adjusted-mp-2021-scale-female — verified 2026-09-10.

In ActuarialOS these ARE the §430 prescribed improvement rates: a funding run on the prescribed mortality election values on this scale for plan years 2024 and later, and refuses earlier years rather than substituting another scale. It is NOT the Society of Actuaries' Scale MP-2021, which the platform's decrement-table library offers separately as an elective improvement scale and which remains the accounting-side choice — the two are identical for 2013 to 2020 and differ in every year from 2021 on. About the platform.

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.