IRS 2024 Adjusted Scale MP-2021 rates — females
The annual mortality improvement rates for females that 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) makes applicable for valuation dates occurring on or after January 1, 2024, by age and calendar year. The regulation incorporates them by reference as "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023". A rate is subtracted from 1 to give the annual mortality improvement factor for that age and year, and rates may be negative.
Current value: 2013: 0; 2014: 0; 2015: 0; 2016: 0; 2017: 0; 2018: 0; 2019: 0; 2020: 0; 2021: 0; 2022: 0; 2023: 0; 2024: 0; 2025: 0; 2026: 0; 2027: 0; 2028: 0; 2029: 0; 2030: 0; 2031: 0; 2032: 0; 2033: 0; 2034: 0; 2035: 0; 2036: 0; 2037+ (ultimate rate, 2037 and later): 0 as of 120.
| Age | 2013rate | 2014rate | 2015rate | 2016rate | 2017rate | 2018rate | 2019rate | 2020rate | 2021rate | 2022rate | 2023rate | 2024rate | 2025rate | 2026rate | 2027rate | 2028rate | 2029rate | 2030rate | 2031rate | 2032rate | 2033rate | 2034rate | 2035rate | 2036rate | 2037+ (ultimate rate, 2037 and later)rate |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 20 | -0.0003 | -0.0088 | -0.0146 | -0.0167 | -0.0154 | -0.0149 | -0.0135 | -0.0114 | -0.0088 | -0.0059 | -0.0029 | 0 | 0.0026 | 0.0048 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 21 | -0.0035 | -0.0112 | -0.0165 | -0.0182 | -0.0166 | -0.0155 | -0.014 | -0.0119 | -0.0092 | -0.0062 | -0.0031 | -0.0001 | 0.0026 | 0.0048 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 22 | -0.0066 | -0.0138 | -0.0186 | -0.02 | -0.0181 | -0.0168 | -0.0147 | -0.0124 | -0.0097 | -0.0066 | -0.0034 | -0.0003 | 0.0025 | 0.0048 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 23 | -0.0097 | -0.0165 | -0.0209 | -0.022 | -0.0198 | -0.0184 | -0.0161 | -0.0131 | -0.0102 | -0.007 | -0.0037 | -0.0005 | 0.0024 | 0.0047 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 24 | -0.0128 | -0.0192 | -0.0234 | -0.0242 | -0.0217 | -0.0201 | -0.0176 | -0.0144 | -0.0108 | -0.0075 | -0.004 | -0.0007 | 0.0023 | 0.0047 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 25 | -0.0158 | -0.0219 | -0.0259 | -0.0266 | -0.0238 | -0.0221 | -0.0194 | -0.016 | -0.0121 | -0.008 | -0.0044 | -0.0009 | 0.0022 | 0.0047 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 26 | -0.0185 | -0.0246 | -0.0285 | -0.029 | -0.0261 | -0.0242 | -0.0213 | -0.0176 | -0.0135 | -0.0091 | -0.0048 | -0.0011 | 0.0021 | 0.0046 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 27 | -0.0209 | -0.027 | -0.0309 | -0.0315 | -0.0285 | -0.0266 | -0.0234 | -0.0195 | -0.015 | -0.0103 | -0.0057 | -0.0014 | 0.002 | 0.0046 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 28 | -0.023 | -0.0292 | -0.0332 | -0.0339 | -0.031 | -0.029 | -0.0257 | -0.0215 | -0.0167 | -0.0117 | -0.0067 | -0.0021 | 0.0018 | 0.0046 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 29 | -0.0247 | -0.031 | -0.0352 | -0.0361 | -0.0334 | -0.0314 | -0.0279 | -0.0235 | -0.0184 | -0.0131 | -0.0078 | -0.0029 | 0.0013 | 0.0045 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 30 | -0.0259 | -0.0323 | -0.0368 | -0.0379 | -0.0355 | -0.0336 | -0.0301 | -0.0254 | -0.0201 | -0.0145 | -0.0089 | -0.0037 | 0.0007 | 0.0042 | 0.0063 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 31 | -0.0266 | -0.0332 | -0.0378 | -0.0391 | -0.0372 | -0.0354 | -0.032 | -0.0273 | -0.0217 | -0.0159 | -0.01 | -0.0046 | 0.0001 | 0.0037 | 0.006 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 32 | -0.0268 | -0.0334 | -0.0382 | -0.0397 | -0.0382 | -0.0368 | -0.0335 | -0.0288 | -0.0232 | -0.0171 | -0.0111 | -0.0055 | -0.0006 | 0.0032 | 0.0056 | 0.0071 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 33 | -0.0264 | -0.0331 | -0.0378 | -0.0396 | -0.0385 | -0.0374 | -0.0344 | -0.0299 | -0.0243 | -0.0183 | -0.0121 | -0.0063 | -0.0013 | 0.0027 | 0.0052 | 0.0068 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 34 | -0.0254 | -0.032 | -0.0367 | -0.0386 | -0.0379 | -0.0373 | -0.0346 | -0.0304 | -0.0251 | -0.0191 | -0.013 | -0.0071 | -0.002 | 0.0021 | 0.0047 | 0.0064 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 35 | -0.0237 | -0.0303 | -0.0349 | -0.0369 | -0.0365 | -0.0363 | -0.0341 | -0.0304 | -0.0254 | -0.0197 | -0.0137 | -0.0079 | -0.0027 | 0.0014 | 0.0042 | 0.006 | 0.0076 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 36 | -0.0214 | -0.0279 | -0.0323 | -0.0344 | -0.0342 | -0.0345 | -0.0329 | -0.0296 | -0.0251 | -0.0198 | -0.0141 | -0.0085 | -0.0034 | 0.0008 | 0.0036 | 0.0056 | 0.0073 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 37 | -0.0185 | -0.0248 | -0.0292 | -0.0313 | -0.0313 | -0.0319 | -0.0308 | -0.0282 | -0.0243 | -0.0195 | -0.0142 | -0.0089 | -0.004 | 0.0001 | 0.003 | 0.0051 | 0.0069 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 38 | -0.0151 | -0.0213 | -0.0255 | -0.0275 | -0.0277 | -0.0287 | -0.0281 | -0.0261 | -0.0229 | -0.0187 | -0.014 | -0.0091 | -0.0045 | -0.0006 | 0.0024 | 0.0046 | 0.0065 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 39 | -0.0114 | -0.0174 | -0.0214 | -0.0234 | -0.0236 | -0.025 | -0.0249 | -0.0235 | -0.0209 | -0.0175 | -0.0134 | -0.0091 | -0.0048 | -0.0011 | 0.0018 | 0.004 | 0.0061 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 40 | -0.0075 | -0.0132 | -0.017 | -0.019 | -0.0193 | -0.0208 | -0.0212 | -0.0204 | -0.0185 | -0.0158 | -0.0124 | -0.0087 | -0.0049 | -0.0015 | 0.0013 | 0.0035 | 0.0057 | 0.0076 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 41 | -0.0037 | -0.009 | -0.0126 | -0.0144 | -0.0148 | -0.0165 | -0.0172 | -0.0169 | -0.0157 | -0.0137 | -0.0111 | -0.008 | -0.0048 | -0.0017 | 0.0008 | 0.0031 | 0.0052 | 0.0072 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 42 | -0.0002 | -0.005 | -0.0083 | -0.01 | -0.0103 | -0.0121 | -0.0131 | -0.0133 | -0.0127 | -0.0113 | -0.0094 | -0.007 | -0.0044 | -0.0018 | 0.0006 | 0.0027 | 0.0049 | 0.0069 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 43 | 0.0029 | -0.0013 | -0.0042 | -0.0057 | -0.006 | -0.0078 | -0.009 | -0.0095 | -0.0094 | -0.0087 | -0.0075 | -0.0058 | -0.0037 | -0.0015 | 0.0005 | 0.0025 | 0.0046 | 0.0066 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 44 | 0.0054 | 0.0018 | -0.0006 | -0.0018 | -0.002 | -0.0037 | -0.005 | -0.0059 | -0.0062 | -0.006 | -0.0054 | -0.0042 | -0.0028 | -0.0011 | 0.0007 | 0.0025 | 0.0044 | 0.0064 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 45 | 0.0071 | 0.0043 | 0.0024 | 0.0015 | 0.0016 | 0 | -0.0013 | -0.0023 | -0.003 | -0.0033 | -0.0031 | -0.0026 | -0.0016 | -0.0004 | 0.001 | 0.0026 | 0.0044 | 0.0062 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 46 | 0.008 | 0.0059 | 0.0046 | 0.0043 | 0.0048 | 0.0034 | 0.0021 | 0.0009 | 0 | -0.0006 | -0.0009 | -0.0008 | -0.0003 | 0.0005 | 0.0016 | 0.0029 | 0.0045 | 0.0062 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 47 | 0.0079 | 0.0067 | 0.0061 | 0.0064 | 0.0075 | 0.0063 | 0.005 | 0.0039 | 0 | 0 | 0 | 0 | 0.0012 | 0.0016 | 0.0023 | 0.0034 | 0.0047 | 0.0063 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 48 | 0.007 | 0.0065 | 0.0067 | 0.0078 | 0.0096 | 0.0086 | 0.0075 | 0.0064 | 0 | 0 | 0 | 0 | 0.0027 | 0.0028 | 0.0032 | 0.004 | 0.0051 | 0.0065 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 49 | 0.0054 | 0.0055 | 0.0065 | 0.0083 | 0.0109 | 0.0103 | 0.0094 | 0.0084 | 0 | 0 | 0 | 0 | 0.0042 | 0.0041 | 0.0042 | 0.0047 | 0.0056 | 0.0068 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 50 | 0.0031 | 0.0038 | 0.0055 | 0.0081 | 0.0116 | 0.0113 | 0.0107 | 0.0099 | 0 | 0 | 0 | 0 | 0.0057 | 0.0053 | 0.0053 | 0.0056 | 0.0063 | 0.0072 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 51 | 0.0005 | 0.0016 | 0.0038 | 0.0072 | 0.0114 | 0.0115 | 0.0113 | 0.0108 | 0 | 0 | 0 | 0 | 0.007 | 0.0066 | 0.0064 | 0.0065 | 0.007 | 0.0077 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 52 | -0.0023 | -0.001 | 0.0017 | 0.0056 | 0.0105 | 0.011 | 0.0112 | 0.0111 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0075 | 0.0075 | 0.0077 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 53 | -0.005 | -0.0037 | -0.0008 | 0.0035 | 0.0088 | 0.0097 | 0.0104 | 0.0107 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 54 | -0.0074 | -0.0062 | -0.0033 | 0.0011 | 0.0066 | 0.0078 | 0.0089 | 0.0098 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 55 | -0.0092 | -0.0084 | -0.0057 | -0.0014 | 0.004 | 0.0054 | 0.0069 | 0.0083 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 56 | -0.0102 | -0.0099 | -0.0077 | -0.0038 | 0.0012 | 0.0028 | 0.0046 | 0.0064 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 57 | -0.0104 | -0.0107 | -0.0092 | -0.0059 | -0.0014 | 0.0002 | 0.0022 | 0.0044 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 58 | -0.0096 | -0.0107 | -0.0099 | -0.0074 | -0.0037 | -0.0022 | -0.0002 | 0.0022 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 59 | -0.0081 | -0.0099 | -0.0098 | -0.0081 | -0.0053 | -0.0042 | -0.0022 | 0.0003 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 60 | -0.0059 | -0.0083 | -0.009 | -0.0081 | -0.0061 | -0.0054 | -0.0037 | -0.0013 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 61 | -0.0033 | -0.0061 | -0.0073 | -0.0072 | -0.0061 | -0.0058 | -0.0044 | -0.0023 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 62 | -0.0004 | -0.0034 | -0.0051 | -0.0055 | -0.0051 | -0.0053 | -0.0044 | -0.0027 | -0.0003 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 63 | 0.0024 | -0.0005 | -0.0024 | -0.0033 | -0.0034 | -0.004 | -0.0036 | -0.0024 | -0.0005 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 64 | 0.0051 | 0.0024 | 0.0005 | -0.0006 | -0.0011 | -0.002 | -0.0022 | -0.0015 | -0.0002 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 65 | 0.0074 | 0.005 | 0.0032 | 0.0021 | 0.0015 | 0.0004 | -0.0002 | -0.0001 | 0 | 0 | 0 | 0 | 0.0075 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 66 | 0.0093 | 0.0072 | 0.0057 | 0.0047 | 0.0042 | 0.003 | 0.0021 | 0.0017 | 0 | 0 | 0 | 0 | 0.0068 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 67 | 0.0107 | 0.0089 | 0.0077 | 0.0069 | 0.0066 | 0.0055 | 0.0045 | 0.0037 | 0 | 0 | 0 | 0 | 0.0063 | 0.0077 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 68 | 0.0115 | 0.0101 | 0.0091 | 0.0087 | 0.0087 | 0.0077 | 0.0067 | 0.0057 | 0 | 0 | 0 | 0 | 0.0061 | 0.0071 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 69 | 0.0119 | 0.0107 | 0.0101 | 0.0099 | 0.0103 | 0.0095 | 0.0086 | 0.0076 | 0 | 0 | 0 | 0 | 0.006 | 0.0068 | 0.0077 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 70 | 0.0119 | 0.0109 | 0.0105 | 0.0107 | 0.0113 | 0.0108 | 0.01 | 0.0091 | 0 | 0 | 0 | 0 | 0.0062 | 0.0067 | 0.0074 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 71 | 0.0117 | 0.0108 | 0.0106 | 0.011 | 0.0118 | 0.0115 | 0.011 | 0.0102 | 0 | 0 | 0 | 0 | 0.0067 | 0.0068 | 0.0072 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 72 | 0.0113 | 0.0105 | 0.0104 | 0.0109 | 0.0118 | 0.0118 | 0.0115 | 0.011 | 0 | 0 | 0 | 0 | 0.0073 | 0.0071 | 0.0073 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 73 | 0.0108 | 0.0101 | 0.01 | 0.0105 | 0.0115 | 0.0117 | 0.0116 | 0.0113 | 0 | 0 | 0 | 0 | 0.0078 | 0.0076 | 0.0075 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 74 | 0.0103 | 0.0095 | 0.0094 | 0.01 | 0.011 | 0.0112 | 0.0114 | 0.0113 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 75 | 0.0097 | 0.0089 | 0.0088 | 0.0093 | 0.0102 | 0.0106 | 0.0109 | 0.011 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 76 | 0.009 | 0.0083 | 0.0082 | 0.0086 | 0.0094 | 0.0099 | 0.0102 | 0.0105 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 77 | 0.0084 | 0.0077 | 0.0075 | 0.0079 | 0.0086 | 0.009 | 0.0095 | 0.0099 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 78 | 0.0078 | 0.007 | 0.0068 | 0.0071 | 0.0078 | 0.0082 | 0.0087 | 0.0092 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 79 | 0.0071 | 0.0064 | 0.0062 | 0.0064 | 0.007 | 0.0075 | 0.008 | 0.0085 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 80 | 0.0066 | 0.0058 | 0.0056 | 0.0057 | 0.0063 | 0.0067 | 0.0072 | 0.0078 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 81 | 0.0062 | 0.0053 | 0.005 | 0.0051 | 0.0055 | 0.006 | 0.0065 | 0.0071 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 82 | 0.0058 | 0.0049 | 0.0045 | 0.0046 | 0.0049 | 0.0053 | 0.0058 | 0.0064 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 83 | 0.0056 | 0.0047 | 0.0042 | 0.0041 | 0.0042 | 0.0046 | 0.0051 | 0.0057 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 84 | 0.0054 | 0.0045 | 0.0039 | 0.0036 | 0.0036 | 0.004 | 0.0045 | 0.0051 | 0 | 0 | 0 | 0 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 85 | 0.0054 | 0.0043 | 0.0036 | 0.0032 | 0.0031 | 0.0034 | 0.0039 | 0.0045 | 0 | 0 | 0 | 0 | 0.0075 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 | 0.0078 |
| 86 | 0.0054 | 0.0043 | 0.0035 | 0.0029 | 0.0026 | 0.0029 | 0.0034 | 0.004 | 0 | 0 | 0 | 0 | 0.0069 | 0.0073 | 0.0074 | 0.0074 | 0.0075 | 0.0075 | 0.0075 | 0.0075 | 0.0075 | 0.0076 | 0.0078 | 0.0078 | 0.0078 |
| 87 | 0.0054 | 0.0043 | 0.0034 | 0.0027 | 0.0022 | 0.0025 | 0.0029 | 0.0035 | 0 | 0 | 0 | 0 | 0.0064 | 0.0068 | 0.0069 | 0.007 | 0.007 | 0.007 | 0.007 | 0.0071 | 0.0071 | 0.0072 | 0.0073 | 0.0075 | 0.0077 |
| 88 | 0.0055 | 0.0043 | 0.0033 | 0.0025 | 0.0019 | 0.0021 | 0.0025 | 0.003 | 0 | 0 | 0 | 0 | 0.0059 | 0.0063 | 0.0064 | 0.0065 | 0.0065 | 0.0065 | 0.0066 | 0.0066 | 0.0067 | 0.0067 | 0.0069 | 0.007 | 0.0073 |
| 89 | 0.0055 | 0.0043 | 0.0033 | 0.0025 | 0.0017 | 0.0019 | 0.0022 | 0.0027 | 0 | 0 | 0 | 0 | 0.0054 | 0.0058 | 0.006 | 0.006 | 0.0061 | 0.0061 | 0.0061 | 0.0061 | 0.0062 | 0.0063 | 0.0064 | 0.0066 | 0.0068 |
| 90 | 0.0056 | 0.0044 | 0.0034 | 0.0025 | 0.0017 | 0.0018 | 0.002 | 0.0024 | 0 | 0 | 0 | 0 | 0.005 | 0.0053 | 0.0055 | 0.0056 | 0.0056 | 0.0057 | 0.0057 | 0.0057 | 0.0057 | 0.0058 | 0.006 | 0.0061 | 0.0063 |
| 91 | 0.0056 | 0.0045 | 0.0035 | 0.0025 | 0.0017 | 0.0018 | 0.0019 | 0.0023 | 0 | 0 | 0 | 0 | 0.0045 | 0.0048 | 0.005 | 0.0051 | 0.0052 | 0.0053 | 0.0053 | 0.0053 | 0.0053 | 0.0054 | 0.0055 | 0.0057 | 0.0059 |
| 92 | 0.0056 | 0.0046 | 0.0036 | 0.0027 | 0.0019 | 0.0019 | 0.002 | 0.0022 | 0 | 0 | 0 | 0 | 0.0041 | 0.0044 | 0.0046 | 0.0047 | 0.0048 | 0.0048 | 0.0049 | 0.0049 | 0.0049 | 0.0049 | 0.005 | 0.0052 | 0.0054 |
| 93 | 0.0056 | 0.0047 | 0.0038 | 0.003 | 0.0022 | 0.0021 | 0.0021 | 0.0022 | 0 | 0 | 0 | 0 | 0.0037 | 0.0039 | 0.0041 | 0.0042 | 0.0044 | 0.0044 | 0.0045 | 0.0045 | 0.0045 | 0.0045 | 0.0046 | 0.0047 | 0.0049 |
| 94 | 0.0056 | 0.0048 | 0.0041 | 0.0034 | 0.0027 | 0.0025 | 0.0024 | 0.0024 | 0 | 0 | 0 | 0 | 0.0033 | 0.0035 | 0.0037 | 0.0038 | 0.0039 | 0.004 | 0.0041 | 0.0041 | 0.0042 | 0.0042 | 0.0042 | 0.0043 | 0.0045 |
| 95 | 0.0056 | 0.005 | 0.0044 | 0.0038 | 0.0033 | 0.003 | 0.0028 | 0.0026 | 0 | 0 | 0 | 0 | 0.003 | 0.0031 | 0.0033 | 0.0034 | 0.0035 | 0.0036 | 0.0037 | 0.0038 | 0.0038 | 0.0038 | 0.0039 | 0.0039 | 0.004 |
| 96 | 0.0053 | 0.0048 | 0.0042 | 0.0036 | 0.0031 | 0.0032 | 0.0029 | 0.0027 | 0 | 0 | 0 | 0 | 0.0027 | 0.0029 | 0.003 | 0.0031 | 0.0032 | 0.0034 | 0.0034 | 0.0035 | 0.0036 | 0.0036 | 0.0037 | 0.0037 | 0.0038 |
| 97 | 0.0051 | 0.0045 | 0.004 | 0.0034 | 0.0029 | 0.003 | 0.0031 | 0.0028 | 0 | 0 | 0 | 0 | 0.0025 | 0.0026 | 0.0028 | 0.0029 | 0.003 | 0.0031 | 0.0032 | 0.0033 | 0.0033 | 0.0034 | 0.0035 | 0.0035 | 0.0036 |
| 98 | 0.0048 | 0.0043 | 0.0037 | 0.0032 | 0.0028 | 0.0028 | 0.0029 | 0.003 | 0 | 0 | 0 | 0 | 0.0024 | 0.0024 | 0.0025 | 0.0026 | 0.0027 | 0.0029 | 0.003 | 0.003 | 0.0031 | 0.0032 | 0.0032 | 0.0033 | 0.0034 |
| 99 | 0.0045 | 0.004 | 0.0035 | 0.0031 | 0.0026 | 0.0027 | 0.0028 | 0.0028 | 0 | 0 | 0 | 0 | 0.0023 | 0.0023 | 0.0023 | 0.0024 | 0.0025 | 0.0026 | 0.0027 | 0.0028 | 0.0029 | 0.003 | 0.003 | 0.0031 | 0.0032 |
| 100 | 0.0042 | 0.0038 | 0.0033 | 0.0029 | 0.0024 | 0.0025 | 0.0026 | 0.0027 | 0 | 0 | 0 | 0 | 0.0022 | 0.0022 | 0.0022 | 0.0022 | 0.0023 | 0.0024 | 0.0025 | 0.0026 | 0.0027 | 0.0028 | 0.0028 | 0.0029 | 0.003 |
| 101 | 0.0039 | 0.0035 | 0.0031 | 0.0027 | 0.0023 | 0.0024 | 0.0024 | 0.0025 | 0 | 0 | 0 | 0 | 0.0022 | 0.0021 | 0.002 | 0.002 | 0.0021 | 0.0022 | 0.0023 | 0.0024 | 0.0025 | 0.0025 | 0.0026 | 0.0027 | 0.0028 |
| 102 | 0.0037 | 0.0033 | 0.0029 | 0.0025 | 0.0021 | 0.0022 | 0.0023 | 0.0023 | 0 | 0 | 0 | 0 | 0.0022 | 0.002 | 0.0019 | 0.0019 | 0.0019 | 0.002 | 0.0021 | 0.0021 | 0.0022 | 0.0023 | 0.0024 | 0.0025 | 0.0026 |
| 103 | 0.0034 | 0.003 | 0.0026 | 0.0023 | 0.002 | 0.002 | 0.0021 | 0.0022 | 0 | 0 | 0 | 0 | 0.0022 | 0.002 | 0.0019 | 0.0018 | 0.0018 | 0.0018 | 0.0019 | 0.0019 | 0.002 | 0.0021 | 0.0022 | 0.0023 | 0.0024 |
| 104 | 0.0031 | 0.0028 | 0.0024 | 0.0021 | 0.0018 | 0.0019 | 0.0019 | 0.002 | 0 | 0 | 0 | 0 | 0.0021 | 0.002 | 0.0018 | 0.0017 | 0.0016 | 0.0016 | 0.0017 | 0.0017 | 0.0018 | 0.0019 | 0.002 | 0.0021 | 0.0022 |
| 105 | 0.0028 | 0.0025 | 0.0022 | 0.0019 | 0.0016 | 0.0017 | 0.0018 | 0.0018 | 0 | 0 | 0 | 0 | 0.0019 | 0.0019 | 0.0018 | 0.0016 | 0.0015 | 0.0015 | 0.0015 | 0.0016 | 0.0016 | 0.0017 | 0.0018 | 0.0019 | 0.002 |
| 106 | 0.0025 | 0.0023 | 0.002 | 0.0017 | 0.0015 | 0.0015 | 0.0016 | 0.0017 | 0 | 0 | 0 | 0 | 0.0018 | 0.0017 | 0.0017 | 0.0016 | 0.0014 | 0.0014 | 0.0013 | 0.0014 | 0.0014 | 0.0015 | 0.0016 | 0.0017 | 0.0018 |
| 107 | 0.0023 | 0.002 | 0.0018 | 0.0015 | 0.0013 | 0.0014 | 0.0014 | 0.0015 | 0 | 0 | 0 | 0 | 0.0016 | 0.0016 | 0.0015 | 0.0015 | 0.0014 | 0.0012 | 0.0012 | 0.0012 | 0.0012 | 0.0013 | 0.0014 | 0.0015 | 0.0016 |
| 108 | 0.002 | 0.0018 | 0.0015 | 0.0013 | 0.0011 | 0.0012 | 0.0013 | 0.0013 | 0 | 0 | 0 | 0 | 0.0015 | 0.0014 | 0.0014 | 0.0013 | 0.0012 | 0.0012 | 0.0011 | 0.001 | 0.0011 | 0.0011 | 0.0012 | 0.0013 | 0.0014 |
| 109 | 0.0017 | 0.0015 | 0.0013 | 0.0011 | 0.001 | 0.001 | 0.0011 | 0.0012 | 0 | 0 | 0 | 0 | 0.0013 | 0.0013 | 0.0013 | 0.0012 | 0.0011 | 0.001 | 0.001 | 0.0009 | 0.0009 | 0.0009 | 0.001 | 0.0011 | 0.0012 |
| 110 | 0.0014 | 0.0013 | 0.0011 | 0.001 | 0.0008 | 0.0009 | 0.0009 | 0.001 | 0 | 0 | 0 | 0 | 0.0011 | 0.0011 | 0.0011 | 0.0011 | 0.001 | 0.0009 | 0.0008 | 0.0008 | 0.0007 | 0.0008 | 0.0008 | 0.0009 | 0.001 |
| 111 | 0.0011 | 0.001 | 0.0009 | 0.0008 | 0.0007 | 0.0007 | 0.0008 | 0.0008 | 0 | 0 | 0 | 0 | 0.0009 | 0.0009 | 0.0009 | 0.0009 | 0.0009 | 0.0008 | 0.0007 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 0.0007 | 0.0008 |
| 112 | 0.0008 | 0.0008 | 0.0007 | 0.0006 | 0.0005 | 0.0006 | 0.0006 | 0.0007 | 0 | 0 | 0 | 0 | 0.0007 | 0.0007 | 0.0007 | 0.0007 | 0.0007 | 0.0007 | 0.0006 | 0.0005 | 0.0005 | 0.0004 | 0.0004 | 0.0005 | 0.0006 |
| 113 | 0.0006 | 0.0005 | 0.0004 | 0.0004 | 0.0003 | 0.0004 | 0.0005 | 0.0005 | 0 | 0 | 0 | 0 | 0.0006 | 0.0006 | 0.0006 | 0.0006 | 0.0005 | 0.0005 | 0.0005 | 0.0004 | 0.0004 | 0.0003 | 0.0002 | 0.0003 | 0.0004 |
| 114 | 0.0003 | 0.0003 | 0.0002 | 0.0002 | 0.0002 | 0.0002 | 0.0003 | 0.0003 | 0 | 0 | 0 | 0 | 0.0004 | 0.0004 | 0.0004 | 0.0004 | 0.0004 | 0.0004 | 0.0004 | 0.0003 | 0.0002 | 0.0002 | 0.0001 | 0.0001 | 0.0002 |
| 115 | 0 | 0 | 0 | 0 | 0 | 0.0001 | 0.0001 | 0.0002 | 0 | 0 | 0 | 0 | 0.0002 | 0.0002 | 0.0002 | 0.0002 | 0.0002 | 0.0002 | 0.0002 | 0.0002 | 0.0001 | 0.0001 | 0 | 0 | 0 |
| 116 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0001 | 0.0001 | 0 | 0 | 0 | 0 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0 | 0 | 0 |
| 117 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0.0001 | 0 | 0 | 0 |
| 118 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 119 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 120 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Source and verification
- Source
- IRS — Pension plan mortality tables (2024 Adjusted Scale MP-2021 Rates)IRS, "2024 Scale MP-2021 Adjusted Rates" (August 11, 2023), Females; incorporated by reference at 26 CFR §1.430(h)(3)-1(b)(1)(iv)(A)
- Regulation
- 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) and (b)(1)(iv)(A); IRC §430(h)(3)(A)
- Verified
- September 10, 2026Against: IRS "2024 Scale MP-2021 Adjusted Rates" (August 11, 2023) in BOTH published renderings: the two workbooks (irs.gov/pub/irs-tege/2024-adjusted-scale-mp-2021-rates-{males,females}.xlsx) and the PDF (…-br.pdf), committed as data/source/irs-2024-adjusted-scale-mp-2021-{males,females}.xlsx and a `pdftotext -layout` dump of the PDF at data/source/irs-2024-adjusted-scale-mp-2021.txt.How: scripts/irs430h3Ingest.js --scale reproduced 2,525 of 2,525 cells (101 ages x 25 years) of each of data/scales/irs-2024-adjusted-mp-2021-{male,female}.csv from the workbooks, emitting bytes identical to the committed files — and it REFUSES to emit unless every one of those cells also agrees with the PDF, which is typeset differently (three column blocks of 9/10/6 years over 18 pages per sex): 5,050 of 5,050 agree, zero mismatches. The two renderings do not share a decoder, so the agreement is evidence rather than one instrument reporting twice.
- Publication rule
- Not published on a cadence: this is one dated document — "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023" — incorporated by reference into the regulation, and it changes only when Treasury amends 26 CFR §1.430(h)(3)-1 to incorporate different material. Its last column is the ultimate rate, applying to 2037 and every later year.
- Basis
- Basis: 26 CFR §1.430(h)(3)-1(b)(1)(iii)(A) provides that "the mortality improvement rates for valuation dates occurring on or after January 1, 2024, are the 2024 Adjusted Scale MP-2021 Rates as incorporated by reference pursuant to paragraph (b)(1)(iv)(A) of this section", and (b)(1)(iv)(A) lists that material as "2024 Adjusted Scale MP-2021 Rates, dated August 11, 2023", obtainable from the IRS. The rates here are that IRS document, whose own title page reads "2024 Scale MP-2021 Adjusted Rates / Internal Revenue Service (August 11, 2023)"; its name refers to the Society of Actuaries' Scale MP-2021, which the regulation does not mention. The values published here are transcribed from that IRS document and from no Society of Actuaries publication.
Cite this page: ActuarialOS, “IRS 2024 Adjusted Scale MP-2021 rates — females”, https://actuarialos.io/reference/irs-adjusted-mp-2021-scale-female — verified 2026-09-10.
In ActuarialOS these ARE the §430 prescribed improvement rates: a funding run on the prescribed mortality election values on this scale for plan years 2024 and later, and refuses earlier years rather than substituting another scale. It is NOT the Society of Actuaries' Scale MP-2021, which the platform's decrement-table library offers separately as an elective improvement scale and which remains the accounting-side choice — the two are identical for 2013 to 2020 and differ in every year from 2021 on. 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.