ERISA Section 4044/4050 Mortality Tables

ERISA Section 4044 Mortality Table – This table is used to determine liabilities when a single-employer plan terminates in an involuntary or distress termination (per 29 CFR 4044). It is also used when a multiemployer plan incurs a mass withdrawal (per 29 CFR 4281).

ERISA Section 4050 Mortality Table – This table is a unisex version of the ERISA Section 4044 Table. It is used in specified situations to determine the benefit transfer amount under the Missing Participants Program (per 29 CFR 4050).

See links below for the applicable mortality for a given year: