What mortality table is used to calculate unfunded vested benefits for the 1995 plan year?
A18. For the 1995 plan year, filers must use (with limited exceptions) the GAM-83 mortality tables prescribed in Revenue Ruling 95-28, 1995-1 C.B. 74, regardless of the method used to calculate unfunded vested benefits. (For plan years beginning before 1995, filers must use the GAM-83 mortality tables if they use the optional actuarial assumptions.) Q19. Are the other actuarial assumptions (other than interest rate and mortality) identical to those used to calculate the plan’s current liability? A19. Generally, yes. Actuarial assumptions (other than interest rate and mortality) must be identical to those used to calculate the plan’s current liability for funding purposes, unless different assumptions are required to reflect a significant event. Q20. If unfunded vested benefits are more than $50 million but unfunded benefit liabilities are less than $50 million must the controlled group report? A20. Yes. III. Census Data and Plan Provisions Q21. Must a funding valuation to calculate unf
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