{
  "slug": "irs-static-mortality-2026",
  "kind": "ppaStaticMortality",
  "title": "IRS static mortality tables for 2026",
  "definition": "The static mortality rates under IRC §430(h)(3)(A) for valuation dates in 2026 (male and female) and the unisex applicable mortality table under §417(e)(3)(B) for distributions with annuity starting dates in stability periods beginning in 2026, by age.",
  "regulation": "IRC §430(h)(3)(A); IRC §417(e)(3)(B); 26 CFR §1.430(h)(3)-1",
  "keyFormat": "age",
  "unit": "rate",
  "columns": [
    {
      "key": "male",
      "label": "Male static rate q(x)",
      "unit": "rate"
    },
    {
      "key": "female",
      "label": "Female static rate q(x)",
      "unit": "rate"
    },
    {
      "key": "unisex",
      "label": "§417(e)(3) applicable (unisex) rate q(x)",
      "unit": "rate"
    }
  ],
  "cadence": {
    "kind": "annual",
    "rule": "Published annually; the value for a year is expected by September of the prior year. The latest year held here is 120."
  },
  "source": {
    "name": "IRS — IRS Notice 2025-40",
    "url": "https://www.irs.gov/irb/2025-31_IRB",
    "citation": "IRS Notice 2025-40, 2025-31 I.R.B."
  },
  "attested": {
    "on": "2026-08-06",
    "against": "IRS Notices 2023-73 (with 26 CFR 1.430(h)(3)-1(e)), 2024-42, 2025-40 and 2026-27 — the static tables for plan years 2024-2027 (each CSV header carries its own citation).",
    "how": "Transcription guard at ingestion: unisex(x) == round-half-up((male(x)+female(x))/2, 5) at 121 of 121 ages for every plan year, re-scored on every build (ppaStaticMortality.test.js). The identity relates three independently typed columns."
  },
  "addin": {
    "fn": "aos_qx",
    "example": "=aos_qx(\"PPA Static 2026\", 65)",
    "note": "The ActuarialOS Excel add-in is free and returns this series with one worksheet function."
  },
  "basis": "Basis: these are the IRS's own published tables. 26 CFR §1.430(h)(3)-1(c)(2)(i) states that the static non-annuitant and annuitant tables \"are determined using the base mortality tables described in paragraph (b)(1)(ii) of this section\" — the table printed at paragraph (d) — and that \"the rates in those base mortality tables are adjusted using the mortality improvement rates described in paragraph (b)(1)(iii) of this section\", which for valuation dates on or after January 1, 2024 are the 2024 Adjusted Scale MP-2021 Rates incorporated by reference at paragraph (b)(1)(iv)(A). Both inputs are works of the United States Government. The values published here are transcribed from the IRS notice cited above and from no Society of Actuaries publication.",
  "platform": "In ActuarialOS the §430 static election and the §417(e) applicable mortality read these tables by plan year, and an unpublished year refuses rather than substituting a neighbour.",
  "disclaimer": "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.",
  "contentHash": "20474cd29eefdb7eb118164f785a7b29c2c0827c1f21282c241c5adae8641f2c",
  "current": {
    "key": 120,
    "values": [
      1,
      1,
      1
    ]
  },
  "rows": [
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}