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Section 12.02 of Rev. Proc. 2024-32 specifies that, in conjunction with the replacement of the generally applicable mortality tables, certain plan sponsors that wish to continue using plan-specific mortality tables must develop and request approval for the use of new plan-specific substitute mortality tables for plan years beginning on or after January 1, 2026. Rev. Proc. 2025-21 modifies section 12.02 of Rev. Proc. 2024-32 and provides immediate relief for some of those plan sponsors by narrowing the category of plan sponsors that are required to request approval of new plan-specific substitute mortality tables.
26 CFR 1.430(h)(3)-2: Plan-specific substitute mortality tables used to determine present value
(Also: ยง 1.430(h)(3)-1)
Revenue Procedure 2025-20 provides domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their minimum effectively connected net investment income under section 842(b) of the Internal Revenue Code for taxable years beginning after December 31, 2023.
26 CFR 601.105: Examination of returns and claims for refund; credit or abatement; determination of tax liability
(Also: 842(b))
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