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5500 Preparer's Manual for 2012 Plan Years

5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.


IRS approves continued reliance on alternative disability mortality tables

Reliance on the mortality tables set forth in Rev. Rul. 96-7 (see CCH Pension Plan Guide 19,827), for individuals entitled to defined benefit plan benefits due to disability, may continue until the IRS issues revised disability mortality tables, as required by the Pension Protection Act of 2006 (PPA; P.L. 109-280), according to a newly-issued IRS Notice.

Prior to changes made to minimum funding requirements by the PPA, a plan’s current liability for plan years beginning after December 31, 1995 was generally determined using mortality tables established under Code Sec. 412(l)(7)(C)(ii) . However, special mortality tables were required under Code Sec. 412(l)(7)(C)(iii)(I) to be used for individuals receiving plan benefits due to disability. The special disability mortality tables were set forth in Rev. Rul. 96-7.

The PPA requires the establishment of new special mortality tables for disability for plan years beginning before January 1, 1995, and for individuals whose disabilities occur in plan years beginning after December 31, 1994, although the standard for disability for both single-employer and multiemployer plans remains unchanged from the previous standard.

The IRS is now stating that, while it considers issuing updated special mortality tables for disability, the rules of Rev. Rul. 96-7 will continue to apply under Code Sec. 430(h)(3)(D) and Code Sec. 431(c)(6)(D)(v) , until further guidance is issued.

Comments requested

The IRS is requesting comments on the construction of updated mortality tables for disability, including the use of mortality rates which differ depending on the individual’s age and number of years of disability. Written comments should be submitted by June 23, 2008 and submitted to CC:PA:LPD:DRU (Notice 2008-29), Room 5203, Internal Revenue Service, POB 7604 Ben Franklin Station, Washington, DC 20044 or electronically via the Federal eRulemaking portal at