2026 Mortality Tables and Spring Release Available for Download
The IRS published Notice 2025-40 on July 15, 2025. The Notice includes the 2026 Applicable Mortality table for 417(e)(3) present value and Lifetime Income Statements and the 2026 Small Plan Combined Static Mortality tables for plans eligible to use them in accordance with IRC 430(h)(3) and 1.430(h)(3)-1. The 2026 tables in the notice and previously published generational mortality base tables are available by downloading PPA2026Mortality.zip from the Updates & Downloads menu > ASC System Tables. Download the Spring Release and watch our recorded webcast from our CSC and Web Seminars.
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