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Valuation of Plan Assets at Fair Market Value

Line 26b of Schedule SB requires plans covered by Title IV of ERISA that have 1,000 or more total participants as of the valuation date to submit a schedule showing a 50-year projection of expected benefit payments.

Use these actuarial tables to value annuities, life estates, remainders and reversions. For examples on how to use the tables, refer to IRS publications listed.

Single-employer DB plans subject to Internal Revenue Code Section 430 may be eligible for automatic approval of a change in funding method due to a change in the plan’s enrolled actuary and the business organization that provides actuarial services (takeover plans). This automatic approval is available for plan years beginning on or after January 1, 2013, for plans that meet the conditions outlined in Announcement 2015-3.

Retirement topics - Plan assets

SOI Tax Stats - Nonresident Alien Estate Tax Study Metadata

Check here for the latest news of interest to tax professionals. We will update the page periodically as the news comes in.

In an effort to reduce processing delays and improve your experience with the actuarial private letter ruling process, we identified the following list of common errors and issues that tend to slow down the process.

Find the mortality tables and mortality improvement rates that apply to your pension plan.

Rollovers as Business Start-Ups Compliance Project