The 2018+ dynamic mortality table series is based on RP-2014 mortality table (adjusted to 2006) projected and further adjusted under a methodology outlined in the Preamble to Proposed Regulation §1.430(h)(3)–1 and Revenue Ruling 2017-60. By following this published methodology, we calculate the expected, or anticipated, static mortality table rates for any given year in the future. ProAdmin contains certain Mortality Rate Reference Table library entries that automatically produce these expected future tables during a calculation; we refer to them as “dynamic” mortality tables (although the mortality rate table for any given year is a static table; thus the library entry can be considered a collection of static tables).

• IRS 2018+ Applicable Mortality Table for 417(e) (dynamic)


• IRS 2018+ Applicable Mortality Table for 417(e), 0 Pre-Commencement (dynamic)


• IRS 2018+ Small Plan Combined Static Mortality (dynamic)


• IRS 2018+ Small Plan Combined Static Mortality, 0 Pre-Commencement (dynamic)


• IRS 2018+ Static Mortality (dynamic)


• IRS 2018+ Static Mortality, 0 Pre-Commencement (dynamic)


• IRS 2018-2019+(MP16-17) Applicable Mortality for 417(e) (dynamic)


• IRS 2018-2019+(MP16-17) Applicable Mortality for 417(e), 0 Pre-Commencement (dynamic)


• IRS 2018-2019+(MP16-17) Small Plan Combined Static Mortality (dynamic)


• IRS 2018-2019+(MP16-17) Small Plan Combined Static Mortality, 0 Pre-Commencement (dynamic)


• IRS 2018-2019+(MP16-17) Static Mortality (dynamic)


• IRS 2018-2019+(MP16-17) Static Mortality, 0 Pre-Commencement (dynamic)

There are also sets of six tables each for "IRS 2018-2020+(MP16-18)", "IRS 2018-2021+(MP16-19)", "IRS 2018-2022+(MP16-20)" and "IRS 2018-2023+(MP16-21)". For specific details about each table, see the list of mortality tables in the discussion of Mortality Rates.

Rather than containing just fixed sets of mortality rates, these tables specify mortality calculations expected to be issued by the IRS. None of the dynamic tables can be changed by the user and the values they produce depend on the plan year for which they will be used. That is, the 2018 mortality rates will be used at for the 2018 plan year (assumed to begin on a date in 2018) or the 2018 calendar year, the 2019 rates will be used at the 2019 plan or calendar year and so forth. If you open one of these dynamic tables in the Mortality Rate Table library, you will be required to enter the year for the rates you wish to View and the values for that year (only) will be displayed in the View.

In any year for which the static tables have already been issued by the IRS, the dynamic tables will contain the actual published rates, rather than a projection of expected rates.

The following example outlines the steps in the calculation of the rates for 2018 for the six IRS tables.  For 2019 through 2023, the steps are the same but the applicable mortality improvement scale varies by year:

1. Start with RP-2014 adjusted to 2006, with separate rates for annuitants and non-annuitants (and for males and females).
2. The mortality improvement rates for valuation dates occurring during 2018 are the mortality improvement rates contained in the Mortality Improvement Scale MP-2016 Report (issued by the Retirement Plans Experience Committee (RPEC) of the Society of Actuaries).
3. Projection of mortality improvements--(i) General rule. The static mortality tables for a calendar year are determined by multiplying the applicable mortality rate for each age from the base mortality tables by both--
1. The cumulative mortality improvement factor for the period from 2006 through that calendar year; and
2. The cumulative mortality improvement factor for the period beginning in that calendar year and continuing beyond that calendar year for the number of years in the projection period described in (4) below.
4. Projection period for static mortality tables--
1. In general. The projection period is 8 years for males and 9 years for females, as adjusted based on age below.
2. Age adjustment: For ages below 80, the projection period is increased by 1 year for each year below age 80. For ages above 80, the projection period is reduced (but not below zero) by ⅓ year for each year above 80.
3. Fractional projection periods. If for an age the number of years in the projection period determined under this paragraph is not a whole number, then the mortality rate for that age is determined by using linear interpolation between--
1. The mortality rate for that age that would be determined if the number of years in the projection period were the next lower whole number; and
2. The mortality rate for that age that would be determined if the number of years in the projection period were the next higher whole number.

The calculations underlying the “IRS 2018+ Static Mortality (dynamic)” table end here.

For the other tables, continue with the steps below, as appropriate.

To combine the annuitant and non-annuitant rates, continue with this step:

5. Create the small plan combined table using the applicable weighting factors at each age, to combine annuitant and non-annuitant mortality for each age.

The calculations underlying the “IRS 2018+ Small Plan Combined Static Mortality (dynamic)” table end here.

To produce the dynamic applicable mortality tables for IRC section 417(e) purposes, after step 5 continue as follows:

6. Blend the male and female rates from the “IRS 2018+ Small Plan Combined Static Mortality (dynamic)” table, with an equal (50/50) weighting of male and female rates.

This completes the calculations underlying the “IRS 2018+ Applicable Mortality Table for 417(e) (dynamic)” table.

To produce any of the three dynamic mortality tables that contain rates of 0 for pre-commencement mortality, enter the relevant rates into the Post-Commencement columns and enter 0 at all ages in the Pre-Commencement columns.