26 CFR §1.430(h)(3)-1(d) base mortality table

Name: 26 CFR §1.430(h)(3)-1(d) base mortality table
Creator: ActuarialOS
License: https://actuarialos.io/reference#terms

The base mortality tables printed in 26 CFR §1.430(h)(3)-1(d) — separate non-annuitant and annuitant rates for males and females at each age 0 to 120, with the small-plan weighting factors that blend them — from which the generational mortality tables permitted under IRC §430(h)(3)(A) are constructed. The regulation states it in two sentences: "The following are the base mortality tables. The base year for these tables is 2012."

Current value: Male non-annuitant q(x): 1; Male annuitant q(x): 1; Male weighting factor for small plans: 1; Female non-annuitant q(x): 1; Female annuitant q(x): 1; Female weighting factor for small plans: 1 as of 120.

**26 CFR §1.430(h)(3)-1(d) base mortality table** — 26 CFR §1.430(h)(3)-1(d) (Table 2 to Paragraph (d)); IRC §430(h)(3)(A); T.D. 9983, 88 FR 72361. 121 rows, 0 through 120. Every row links to itself: `#120` is the current one.
Age	Male non-annuitant q(x)rate	Male annuitant q(x)rate	Male weighting factor for small plansweight	Female non-annuitant q(x)rate	Female annuitant q(x)rate	Female weighting factor for small plansweight
0	0.0065	0.0065	0	0.00544	0.00544	0
1	0.00045	0.00045	0	0.00038	0.00038	0
2	0.0003	0.0003	0	0.00023	0.00023	0
3	0.00022	0.00022	0	0.00018	0.00018	0
4	0.00019	0.00019	0	0.00013	0.00013	0
5	0.00016	0.00016	0	0.00012	0.00012	0
6	0.00014	0.00014	0	0.00011	0.00011	0
7	0.00013	0.00013	0	0.0001	0.0001	0
8	0.00011	0.00011	0	0.00009	0.00009	0
9	0.00009	0.00009	0	0.00009	0.00009	0
10	0.00008	0.00008	0	0.00009	0.00009	0
11	0.00009	0.00009	0	0.00009	0.00009	0
12	0.00013	0.00013	0	0.0001	0.0001	0
13	0.00017	0.00017	0	0.00012	0.00012	0
14	0.00022	0.00022	0	0.00013	0.00013	0
15	0.00028	0.00028	0	0.00013	0.00013	0
16	0.00034	0.00034	0	0.00014	0.00014	0
17	0.0004	0.0004	0	0.00015	0.00015	0
18	0.00046	0.00046	0	0.00015	0.00015	0
19	0.00053	0.00053	0	0.00015	0.00015	0
20	0.00056	0.00056	0	0.00015	0.00015	0
21	0.00056	0.00056	0	0.00015	0.00015	0
22	0.00056	0.00056	0	0.00016	0.00016	0
23	0.00055	0.00055	0	0.00018	0.00018	0
24	0.00055	0.00055	0	0.00019	0.00019	0
25	0.00054	0.00054	0	0.00019	0.00019	0
26	0.00054	0.00054	0	0.00019	0.00019	0
27	0.00054	0.00054	0	0.0002	0.0002	0
28	0.00054	0.00054	0	0.0002	0.0002	0
29	0.00054	0.00054	0	0.0002	0.0002	0
30	0.00055	0.00055	0	0.00021	0.00021	0
31	0.00055	0.00055	0	0.00022	0.00022	0
32	0.00056	0.00056	0	0.00023	0.00023	0
33	0.00058	0.00058	0	0.00025	0.00025	0
34	0.00059	0.00059	0	0.00026	0.00026	0
35	0.00061	0.00061	0	0.00028	0.00028	0
36	0.00063	0.00063	0	0.00031	0.00031	0
37	0.00065	0.00065	0	0.00034	0.00034	0
38	0.00068	0.00068	0	0.00036	0.00036	0
39	0.00071	0.00071	0	0.0004	0.0004	0
40	0.00074	0.00074	0	0.00043	0.00043	0
41	0.00077	0.00082	0.0008	0.00047	0.00049	0.001
42	0.00081	0.00099	0.0016	0.00051	0.00061	0.002
43	0.00086	0.00124	0.0024	0.00055	0.00078	0.003
44	0.00091	0.00158	0.0032	0.0006	0.00101	0.004
45	0.00097	0.002	0.004	0.00065	0.0013	0.0051
46	0.00105	0.00251	0.0047	0.00071	0.00165	0.0061
47	0.00113	0.0031	0.0055	0.00077	0.00206	0.0071
48	0.00123	0.00378	0.0063	0.00083	0.00252	0.0081
49	0.00134	0.00454	0.0071	0.0009	0.00304	0.0091
50	0.00147	0.00539	0.0079	0.00098	0.00362	0.0101
51	0.00161	0.00544	0.014	0.00107	0.00426	0.0185
52	0.00177	0.00565	0.0209	0.00116	0.00495	0.0262
53	0.00194	0.00588	0.0302	0.00126	0.005	0.0349
54	0.00213	0.00616	0.043	0.00137	0.00512	0.0449
55	0.00234	0.00647	0.0898	0.00148	0.00517	0.0853
56	0.00257	0.00686	0.1676	0.00161	0.00522	0.1535
57	0.00281	0.00728	0.2153	0.00175	0.00528	0.1923
58	0.00308	0.0077	0.2635	0.0019	0.00561	0.2291
59	0.00338	0.00811	0.3144	0.00206	0.00601	0.268
60	0.00369	0.00848	0.3821	0.00224	0.00643	0.3192
61	0.00403	0.00882	0.4579	0.00243	0.0069	0.3731
62	0.00441	0.00918	0.5935	0.00264	0.00743	0.4705
63	0.00481	0.0096	0.7153	0.00287	0.00796	0.5668
64	0.00525	0.01014	0.7764	0.00312	0.00859	0.623
65	0.00573	0.01087	0.8454	0.00339	0.00928	0.7172
66	0.00636	0.01178	0.9002	0.0038	0.01003	0.8006
67	0.00706	0.01288	0.9275	0.00427	0.01089	0.8414
68	0.00784	0.01418	0.9431	0.0048	0.01192	0.8658
69	0.0087	0.01564	0.9547	0.0054	0.01309	0.8857
70	0.00967	0.01729	0.9642	0.00606	0.01444	0.9046
71	0.01073	0.01914	0.9732	0.00681	0.01597	0.924
72	0.01192	0.02121	0.9791	0.00765	0.0177	0.9365
73	0.01323	0.02354	0.9823	0.0086	0.01967	0.9437
74	0.01469	0.02613	0.9847	0.00966	0.02192	0.9512
75	0.01632	0.02905	0.9868	0.01085	0.02445	0.9568
76	0.01812	0.03233	0.9889	0.01219	0.02727	0.9637
77	0.02012	0.03604	0.9906	0.0137	0.03042	0.9682
78	0.02234	0.04026	0.992	0.01539	0.03391	0.9727
79	0.0248	0.04504	0.9935	0.01729	0.03775	0.9765
80	0.02754	0.05046	1	0.01943	0.04198	1
81	0.02989	0.05657	1	0.02134	0.04663	1
82	0.0346	0.06343	1	0.02516	0.05178	1
83	0.04166	0.07114	1	0.03089	0.05754	1
84	0.05108	0.07977	1	0.03853	0.06401	1
85	0.06285	0.08946	1	0.04808	0.07132	1
86	0.07698	0.10032	1	0.05955	0.07954	1
87	0.09346	0.11248	1	0.07293	0.08879	1
88	0.11229	0.126	1	0.08822	0.09936	1
89	0.13348	0.14088	1	0.10542	0.11124	1
90	0.15703	0.15703	1	0.12453	0.12453	1
91	0.17401	0.17401	1	0.13818	0.13818	1
92	0.19151	0.19151	1	0.1525	0.1525	1
93	0.20936	0.20936	1	0.16737	0.16737	1
94	0.22742	0.22742	1	0.18274	0.18274	1
95	0.24569	0.24569	1	0.19863	0.19863	1
96	0.26415	0.26415	1	0.21509	0.21509	1
97	0.28281	0.28281	1	0.23214	0.23214	1
98	0.30169	0.30169	1	0.24983	0.24983	1
99	0.32077	0.32077	1	0.26814	0.26814	1
100	0.33996	0.33996	1	0.28698	0.28698	1
101	0.3591	0.3591	1	0.30619	0.30619	1
102	0.37794	0.37794	1	0.32549	0.32549	1
103	0.39633	0.39633	1	0.34472	0.34472	1
104	0.41415	0.41415	1	0.36375	0.36375	1
105	0.43131	0.43131	1	0.38243	0.38243	1
106	0.44771	0.44771	1	0.40065	0.40065	1
107	0.46329	0.46329	1	0.41828	0.41828	1
108	0.478	0.478	1	0.43522	0.43522	1
109	0.49181	0.49181	1	0.45139	0.45139	1
110	0.5	0.5	1	0.46673	0.46673	1
111	0.5	0.5	1	0.4812	0.4812	1
112	0.5	0.5	1	0.49477	0.49477	1
113	0.5	0.5	1	0.5	0.5	1
114	0.5	0.5	1	0.5	0.5	1
115	0.5	0.5	1	0.5	0.5	1
116	0.5	0.5	1	0.5	0.5	1
117	0.5	0.5	1	0.5	0.5	1
118	0.5	0.5	1	0.5	0.5	1
119	0.5	0.5	1	0.5	0.5	1
120	1	1	1	1	1	1

Source and verification

Source: eCFR — 26 CFR §1.430(h)(3)-1, Mortality tables used to determine present value26 CFR §1.430(h)(3)-1(d), Table 2 to Paragraph (d); added by T.D. 9983, 88 FR 72361 (Oct. 20, 2023), applicable for valuation dates on or after January 1, 2024
Regulation: 26 CFR §1.430(h)(3)-1(d) (Table 2 to Paragraph (d)); IRC §430(h)(3)(A); T.D. 9983, 88 FR 72361
Verified: September 10, 2026Against: 26 CFR 1.430(h)(3)-1(d) as in force 2026-09-01, captured from the eCFR renderer (ecfr.gov/api/renderer/v1/content/enhanced/2026-09-01/title-26?section=1.430(h)(3)-1) and committed as data/source/ecfr-430h3.html.How: scripts/irs430h3Ingest.js --cfr reproduced 726 of 726 cells (121 ages x 6 columns) of data/mortality/cfr-430h3-base-mortality.csv from that capture, emitting bytes identical to the committed file. The table is located by SHAPE — the one table of 121 rows reading age plus 5dp/5dp/4dp per sex — never by index or caption, because the section carries three tables. WHAT THIS DOES NOT COVER: the capture is a point in time, so it evidences the transcription and not that the section is still unamended.
Publication rule: Not published on a cadence: these rates are printed in the regulation itself and change only when Treasury amends 26 CFR §1.430(h)(3)-1. The table shown is the section as in force on the verified date below; the base year is 2012.
Basis: Basis: this table is printed in the regulation itself, at 26 CFR §1.430(h)(3)-1(d) — "Base mortality tables. The following are the base mortality tables. The base year for these tables is 2012." — added by T.D. 9983, 88 FR 72361 (Oct. 20, 2023). A federal regulation is a work of the United States Government. The values published here are transcribed from the regulation's own text and from no Society of Actuaries publication.
Download: irs-430h3-base-mortality-table.csv irs-430h3-base-mortality-table.json

Cite this page: ActuarialOS, “26 CFR §1.430(h)(3)-1(d) base mortality table”, https://actuarialos.io/reference/irs-430h3-base-mortality-table — verified 2026-09-10.

In ActuarialOS these ARE the §430 prescribed base mortality tables: a funding run on the prescribed mortality election values on the non-annuitant and annuitant rates published here, projected from the 2012 base year on the prescribed improvement rates. They are not offered anywhere as an elective basis — the prescribed election is their only door, so no table menu in the product lists them and no plan can be put on them by hand. About the platform.

Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.