#### § 4044.53 Mortality assumptions.

(a) *General rule.* Subject to [paragraph (b)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(b)) of this section (regarding certain death benefits), the plan administrator shall use the mortality factors prescribed in [paragraphs (c)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)), [(d)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(d)), [(e)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(e)), [(f)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(f)), and [(g)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(g)) of this section to value benefits under [§ 4044.52](/on/2024-09-19/title-29/section-4044.52).

(b) *Certain death benefits.* If an annuity for one person is in pay status on the valuation date, and if the payment of a death benefit after the valuation date to another person, who need not be identifiable on the valuation date, depends in whole or in part on the death of the pay status annuitant, then the plan administrator shall value the death benefit using—

(1) The mortality rates that are applicable to the annuity in pay status under this section to represent the mortality of the pay status annuitant; and

(2) The mortality rates under [paragraph (c)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)) of this section to represent the mortality of the death beneficiary.

(c) *Healthy lives* —

(1) *In general.* If the individual is not disabled under [paragraph (f)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(f)) of this section, the plan administrator must value the benefit using generational mortality tables described in this [paragraph (c)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)).

(i) *Construction of generational mortality tables.* The generational mortality tables in this [paragraph (c)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)) are constructed from the base mortality tables described in [paragraph (c)(1)(ii)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)(1)(ii)) of this section and the mortality improvement rates described in [paragraph (c)(1)(iii)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)(1)(iii)) of this section.

(ii) *Base mortality tables.* The base mortality tables are set forth in [paragraph (c)(5)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)(5)) of this section. The base year for those tables is 2012.

(iii) *Mortality improvement rates.* The mortality improvement rates are the Scale MP-2021 Rates described in the Mortality Improvement Scale MP-2021 Report.

(iv) *Incorporation by reference.* The Mortality Improvement Scale MP-2021 Report, October 2021 is incorporated by reference into this section with the approval of the Director of the Federal Register under [5 U.S.C. 552(a)](https://www.govinfo.gov/link/uscode/5/552) and [1 CFR part 51](/on/2024-09-19/title-1/part-51). This incorporation by reference (IBR) material is available for inspection at PBGC and at the National Archives and Records Administration (NARA). Contact PBGC at: Disclosure Division, Office of the General Counsel, Pension Benefit Guaranty Corporation; 445 12th Street SW, Washington, DC 20024; 202-326-4040. For information on the availability of this material at NARA, visit *[www.archives.gov/federal-register/cfr/ibr-locations.html](http://www.archives.gov/federal-register/cfr/ibr-locations.html)* or email *[fr.inspection@nara.gov](mailto:fr.inspection@nara.gov).* The material may be obtained from the Society of Actuaries at: Society of Actuaries, 475 N. Martingale Rd., Suite 600, Schaumburg, IL 60173; (847) 706-3500; *<https://www.soa.org/resources/experience-studies/2021/mortality-improvement-scale-mp-2021>.*

(2) *Application of mortality improvement rates* —

(i) *In general.* Under the generational mortality tables described in this [paragraph (c)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)), the probability of an individual's death at a particular age in the future is determined as the individual's base mortality rate that applies at that age (that is, the applicable mortality rate from the tables set forth in [paragraph (c)(5)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)(5)) of this section for that age, gender, and status as an annuitant or a non-annuitant) multiplied by the cumulative mortality improvement factor for the individual's gender and for that age for the period from 2012 through the calendar year in which the individual is projected to reach the particular age. [Paragraph (c)(3)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)(3)) of this section provides an example that illustrates how the base mortality tables in [paragraph (c)(5)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)(5)) of this section and the Scale MP-2021 mortality improvement rates are combined to determine projected mortality rates.

(ii) *Cumulative mortality improvement factor.* The cumulative mortality improvement factor for an age and gender for a period is the product of the annual mortality improvement factors for that age and gender for each year within that period.

(iii) *Annual mortality improvement factor.* The annual mortality improvement factor for an age and gender for a year is 1 minus the mortality improvement rate that applies for that age and gender for that year. If that annual mortality improvement rate is greater than 1 (corresponding to a negative mortality improvement rate), then the projected mortality rate for that age and gender for that year is greater than the projected mortality rate for the same age and gender for the preceding year.

(3) *Example of calculation using scale MP-2021 rates* —

(i) *Calculation of mortality rate.* The mortality rate that is applied to male annuitants who are age 67 in 2024 is equal to the product of the mortality rate for 2012 that applied to male annuitants who were age 67 in 2012 (0.01288) and the cumulative mortality improvement factor for age 67 males from 2012 to 2024. The cumulative mortality improvement factor for age 67 males for the period from 2012 to 2024 is 0.9867, and the mortality rate for 2024 for male annuitants who are age 67 in that year would be 0.01271, as shown in the following table.

Table 1 to Paragraph (c)(3)(i)—Example Mortality Rate Calculation

| Calendar year | Scale MP-2021 mortality improvement rate | Annual mortality improvement factor (1-mortality improvement rate) | Cumulative mortality improvement factor | Mortality rate |
| --- | --- | --- | --- | --- |
| 2012 | n/a | n/a | n/a | 0.01288 |
| 2013 | 0.0052 | 0.9948 | 0.9948 | |
| 2014 | 0.0027 | 0.9973 | 0.9921 | |
| 2015 | 0.0009 | 0.9991 | 0.9912 | |
| 2016 | (0.0003) | 1.0003 | 0.9915 | |
| 2017 | (0.0010) | 1.0010 | 0.9925 | |
| 2018 | (0.0016) | 1.0016 | 0.9941 | |
| 2019 | (0.0016) | 1.0016 | 0.9957 | |
| 2020 | (0.0010) | 1.0010 | 0.9967 | |
| 2021 | 0.0000 | 1.0000 | 0.9967 | |
| 2022 | 0.0015 | 0.9985 | 0.9952 | |
| 2023 | 0.0033 | 0.9967 | 0.9919 | |
| 2024 | 0.0052 | 0.9948 | 0.9867 | 0.01271 |

(ii) *Probability of survival for an individual.* After the projected mortality rates are derived for each age for each year, the rates are used to calculate the present value of a benefit stream that depends on the probability of survival year-by-year. For example, using the Scale MP-2021 rates, for purposes of calculating the present value of future payments in a benefit stream payable for a male annuitant who is age 67 in 2024, the probability of survival for the annuitant is based on the mortality rate for a male annuitant who is age 67 in 2024 (0.01271), and the projected mortality rate for a male annuitant who will be age 68 in 2025 (0.01369), age 69 in 2026 (0.01478), and so on.

(4) *Use of the tables* —

(i) *Separate tables for annuitants and non-annuitants.* Separate mortality tables are provided for use for annuitants and non-annuitants. The non-annuitant mortality tables are applied to determine the probability of survival for a non-annuitant for the period before the non-annuitant is projected to commence receiving benefits. The annuitant mortality tables are applied to determine the present value of benefits for each annuitant. In addition, the annuitant mortality tables are applied for each non-annuitant with respect to each assumed commencement of benefits for the period beginning with that assumed commencement. For purposes of this section, an annuitant means a plan participant who has commenced receiving benefits, and a non-annuitant means a plan participant who has not yet commenced receiving benefits (for example, an active employee or a terminated vested participant). A participant whose benefit has partially commenced is treated as an annuitant for the portion of the benefit that has commenced and treated as a non-annuitant for the balance of the benefit. In addition, for a beneficiary of a participant, the annuitant mortality tables apply for the period beginning with each assumed commencement of benefits for the participant. If the participant has died (or to the extent the participant is assumed to die before commencing benefits), the annuitant mortality tables apply with respect to the beneficiary for the period beginning with each assumed commencement of benefits for the beneficiary.

(ii) *Examples of calculation using separate non-annuitant and annuitant tables.* For a 45-year-old active participant who is projected to commence receiving an annuity at age 55, benefit liabilities are determined using the non-annuitant mortality tables for the period before the participant attains age 55 and using the annuitant mortality tables for the period ages 55 and above. Similarly, for a 45-year-old terminated vested participant who is projected to commence an annuity at age 65, benefit liabilities are determined using the non-annuitant mortality tables for the period before the participant attains age 65 and using the annuitant mortality tables for ages 65 and above.

(5) *Base mortality tables.* The following are the base mortality tables. The base year for these tables is 2012.

Table 2 to Paragraph (c)(5)—Healthy Lives Base Mortality Table

| Age | Males | | Females | |
| --- | --- | --- | --- | --- |
| Non-annuitant | Annuitant | Non-annuitant | Annuitant |
| 0 | 0.00650 | 0.00650 | 0.00544 | 0.00544 |
| 1 | 0.00045 | 0.00045 | 0.00038 | 0.00038 |
| 2 | 0.00030 | 0.00030 | 0.00023 | 0.00023 |
| 3 | 0.00022 | 0.00022 | 0.00018 | 0.00018 |
| 4 | 0.00019 | 0.00019 | 0.00013 | 0.00013 |
| 5 | 0.00016 | 0.00016 | 0.00012 | 0.00012 |
| 6 | 0.00014 | 0.00014 | 0.00011 | 0.00011 |
| 7 | 0.00013 | 0.00013 | 0.00010 | 0.00010 |
| 8 | 0.00011 | 0.00011 | 0.00009 | 0.00009 |
| 9 | 0.00009 | 0.00009 | 0.00009 | 0.00009 |
| 10 | 0.00008 | 0.00008 | 0.00009 | 0.00009 |
| 11 | 0.00009 | 0.00009 | 0.00009 | 0.00009 |
| 12 | 0.00013 | 0.00013 | 0.00010 | 0.00010 |
| 13 | 0.00017 | 0.00017 | 0.00012 | 0.00012 |
| 14 | 0.00022 | 0.00022 | 0.00013 | 0.00013 |
| 15 | 0.00028 | 0.00028 | 0.00013 | 0.00013 |
| 16 | 0.00034 | 0.00034 | 0.00014 | 0.00014 |
| 17 | 0.00040 | 0.00040 | 0.00015 | 0.00015 |
| 18 | 0.00046 | 0.00046 | 0.00015 | 0.00015 |
| 19 | 0.00053 | 0.00053 | 0.00015 | 0.00015 |
| 20 | 0.00056 | 0.00056 | 0.00015 | 0.00015 |
| 21 | 0.00056 | 0.00056 | 0.00015 | 0.00015 |
| 22 | 0.00056 | 0.00056 | 0.00016 | 0.00016 |
| 23 | 0.00055 | 0.00055 | 0.00018 | 0.00018 |
| 24 | 0.00055 | 0.00055 | 0.00019 | 0.00019 |
| 25 | 0.00054 | 0.00054 | 0.00019 | 0.00019 |
| 26 | 0.00054 | 0.00054 | 0.00019 | 0.00019 |
| 27 | 0.00054 | 0.00054 | 0.00020 | 0.00020 |
| 28 | 0.00054 | 0.00054 | 0.00020 | 0.00020 |
| 29 | 0.00054 | 0.00054 | 0.00020 | 0.00020 |
| 30 | 0.00055 | 0.00055 | 0.00021 | 0.00021 |
| 31 | 0.00055 | 0.00055 | 0.00022 | 0.00022 |
| 32 | 0.00056 | 0.00056 | 0.00023 | 0.00023 |
| 33 | 0.00058 | 0.00058 | 0.00025 | 0.00025 |
| 34 | 0.00059 | 0.00059 | 0.00026 | 0.00026 |
| 35 | 0.00061 | 0.00061 | 0.00028 | 0.00028 |
| 36 | 0.00063 | 0.00063 | 0.00031 | 0.00031 |
| 37 | 0.00065 | 0.00065 | 0.00034 | 0.00034 |
| 38 | 0.00068 | 0.00068 | 0.00036 | 0.00036 |
| 39 | 0.00071 | 0.00071 | 0.00040 | 0.00040 |
| 40 | 0.00074 | 0.00074 | 0.00043 | 0.00043 |
| 41 | 0.00077 | 0.00082 | 0.00047 | 0.00049 |
| 42 | 0.00081 | 0.00099 | 0.00051 | 0.00061 |
| 43 | 0.00086 | 0.00124 | 0.00055 | 0.00078 |
| 44 | 0.00091 | 0.00158 | 0.00060 | 0.00101 |
| 45 | 0.00097 | 0.00200 | 0.00065 | 0.00130 |
| 46 | 0.00105 | 0.00251 | 0.00071 | 0.00165 |
| 47 | 0.00113 | 0.00310 | 0.00077 | 0.00206 |
| 48 | 0.00123 | 0.00378 | 0.00083 | 0.00252 |
| 49 | 0.00134 | 0.00454 | 0.00090 | 0.00304 |
| 50 | 0.00147 | 0.00539 | 0.00098 | 0.00362 |
| 51 | 0.00161 | 0.00544 | 0.00107 | 0.00426 |
| 52 | 0.00177 | 0.00565 | 0.00116 | 0.00495 |
| 53 | 0.00194 | 0.00588 | 0.00126 | 0.00500 |
| 54 | 0.00213 | 0.00616 | 0.00137 | 0.00512 |
| 55 | 0.00234 | 0.00647 | 0.00148 | 0.00517 |
| 56 | 0.00257 | 0.00686 | 0.00161 | 0.00522 |
| 57 | 0.00281 | 0.00728 | 0.00175 | 0.00528 |
| 58 | 0.00308 | 0.00770 | 0.00190 | 0.00561 |
| 59 | 0.00338 | 0.00811 | 0.00206 | 0.00601 |
| 60 | 0.00369 | 0.00848 | 0.00224 | 0.00643 |
| 61 | 0.00403 | 0.00882 | 0.00243 | 0.00690 |
| 62 | 0.00441 | 0.00918 | 0.00264 | 0.00743 |
| 63 | 0.00481 | 0.00960 | 0.00287 | 0.00796 |
| 64 | 0.00525 | 0.01014 | 0.00312 | 0.00859 |
| 65 | 0.00573 | 0.01087 | 0.00339 | 0.00928 |
| 66 | 0.00636 | 0.01178 | 0.00380 | 0.01003 |
| 67 | 0.00706 | 0.01288 | 0.00427 | 0.01089 |
| 68 | 0.00784 | 0.01418 | 0.00480 | 0.01192 |
| 69 | 0.00870 | 0.01564 | 0.00540 | 0.01309 |
| 70 | 0.00967 | 0.01729 | 0.00606 | 0.01444 |
| 71 | 0.01073 | 0.01914 | 0.00681 | 0.01597 |
| 72 | 0.01192 | 0.02121 | 0.00765 | 0.01770 |
| 73 | 0.01323 | 0.02354 | 0.00860 | 0.01967 |
| 74 | 0.01469 | 0.02613 | 0.00966 | 0.02192 |
| 75 | 0.01632 | 0.02905 | 0.01085 | 0.02445 |
| 76 | 0.01812 | 0.03233 | 0.01219 | 0.02727 |
| 77 | 0.02012 | 0.03604 | 0.01370 | 0.03042 |
| 78 | 0.02234 | 0.04026 | 0.01539 | 0.03391 |
| 79 | 0.02480 | 0.04504 | 0.01729 | 0.03775 |
| 80 | 0.02754 | 0.05046 | 0.01943 | 0.04198 |
| 81 | 0.02989 | 0.05657 | 0.02134 | 0.04663 |
| 82 | 0.03460 | 0.06343 | 0.02516 | 0.05178 |
| 83 | 0.04166 | 0.07114 | 0.03089 | 0.05754 |
| 84 | 0.05108 | 0.07977 | 0.03853 | 0.06401 |
| 85 | 0.06285 | 0.08946 | 0.04808 | 0.07132 |
| 86 | 0.07698 | 0.10032 | 0.05955 | 0.07954 |
| 87 | 0.09346 | 0.11248 | 0.07293 | 0.08879 |
| 88 | 0.11229 | 0.12600 | 0.08822 | 0.09936 |
| 89 | 0.13348 | 0.14088 | 0.10542 | 0.11124 |
| 90 | 0.15703 | 0.15703 | 0.12453 | 0.12453 |
| 91 | 0.17401 | 0.17401 | 0.13818 | 0.13818 |
| 92 | 0.19151 | 0.19151 | 0.15250 | 0.15250 |
| 93 | 0.20936 | 0.20936 | 0.16737 | 0.16737 |
| 94 | 0.22742 | 0.22742 | 0.18274 | 0.18274 |
| 95 | 0.24569 | 0.24569 | 0.19863 | 0.19863 |
| 96 | 0.26415 | 0.26415 | 0.21509 | 0.21509 |
| 97 | 0.28281 | 0.28281 | 0.23214 | 0.23214 |
| 98 | 0.30169 | 0.30169 | 0.24983 | 0.24983 |
| 99 | 0.32077 | 0.32077 | 0.26814 | 0.26814 |
| 100 | 0.33996 | 0.33996 | 0.28698 | 0.28698 |
| 101 | 0.35910 | 0.35910 | 0.30619 | 0.30619 |
| 102 | 0.37794 | 0.37794 | 0.32549 | 0.32549 |
| 103 | 0.39633 | 0.39633 | 0.34472 | 0.34472 |
| 104 | 0.41415 | 0.41415 | 0.36375 | 0.36375 |
| 105 | 0.43131 | 0.43131 | 0.38243 | 0.38243 |
| 106 | 0.44771 | 0.44771 | 0.40065 | 0.40065 |
| 107 | 0.46329 | 0.46329 | 0.41828 | 0.41828 |
| 108 | 0.47800 | 0.47800 | 0.43522 | 0.43522 |
| 109 | 0.49181 | 0.49181 | 0.45139 | 0.45139 |
| 110 | 0.50000 | 0.50000 | 0.46673 | 0.46673 |
| 111 | 0.50000 | 0.50000 | 0.48120 | 0.48120 |
| 112 | 0.50000 | 0.50000 | 0.49477 | 0.49477 |
| 113 | 0.50000 | 0.50000 | 0.50000 | 0.50000 |
| 114 | 0.50000 | 0.50000 | 0.50000 | 0.50000 |
| 115 | 0.50000 | 0.50000 | 0.50000 | 0.50000 |
| 116 | 0.50000 | 0.50000 | 0.50000 | 0.50000 |
| 117 | 0.50000 | 0.50000 | 0.50000 | 0.50000 |
| 118 | 0.50000 | 0.50000 | 0.50000 | 0.50000 |
| 119 | 0.50000 | 0.50000 | 0.50000 | 0.50000 |
| 120 | 1.00000 | 1.00000 | 1.00000 | 1.00000 |

(d) *Social Security disabled lives.* If the individual is Social Security disabled under [paragraph (f)(1)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(f)(1)) of this section, the plan administrator will value the benefit using the following table.

Table 3 to Paragraph (d)—Social Security Disabled Lives Mortality Table

| Age | Male | Female |
| --- | --- | --- |
| 16 | 0.012544 | 0.004759 |
| 17 | 0.007102 | 0.006541 |
| 18 | 0.005859 | 0.008035 |
| 19 | 0.009998 | 0.008369 |
| 20 | 0.008926 | 0.009224 |
| 21 | 0.008533 | 0.008144 |
| 22 | 0.008158 | 0.008616 |
| 23 | 0.008970 | 0.008127 |
| 24 | 0.008433 | 0.008318 |
| 25 | 0.008696 | 0.008851 |
| 26 | 0.009211 | 0.008002 |
| 27 | 0.009362 | 0.008694 |
| 28 | 0.009780 | 0.009477 |
| 29 | 0.010049 | 0.009664 |
| 30 | 0.011093 | 0.009417 |
| 31 | 0.011075 | 0.009985 |
| 32 | 0.010931 | 0.010524 |
| 33 | 0.011890 | 0.010648 |
| 34 | 0.012529 | 0.011252 |
| 35 | 0.012418 | 0.011450 |
| 36 | 0.013234 | 0.011448 |
| 37 | 0.013832 | 0.012135 |
| 38 | 0.014457 | 0.012579 |
| 39 | 0.015830 | 0.012619 |
| 40 | 0.016153 | 0.013578 |
| 41 | 0.016859 | 0.014243 |
| 42 | 0.017464 | 0.014520 |
| 43 | 0.018302 | 0.014773 |
| 44 | 0.019127 | 0.015630 |
| 45 | 0.020380 | 0.016131 |
| 46 | 0.021607 | 0.016874 |
| 47 | 0.023407 | 0.017547 |
| 48 | 0.023956 | 0.018198 |
| 49 | 0.025631 | 0.019281 |
| 50 | 0.026384 | 0.019413 |
| 51 | 0.027277 | 0.020343 |
| 52 | 0.028582 | 0.020488 |
| 53 | 0.030164 | 0.021316 |
| 54 | 0.031262 | 0.021960 |
| 55 | 0.031728 | 0.021969 |
| 56 | 0.033067 | 0.022897 |
| 57 | 0.034230 | 0.023556 |
| 58 | 0.035474 | 0.024159 |
| 59 | 0.036790 | 0.024958 |
| 60 | 0.037772 | 0.025905 |
| 61 | 0.039297 | 0.027414 |
| 62 | 0.039954 | 0.028394 |
| 63 | 0.041069 | 0.029795 |
| 64 | 0.042280 | 0.030776 |
| 65 | 0.039144 | 0.028230 |
| 66 | 0.043862 | 0.031667 |
| 67 | 0.046182 | 0.033318 |
| 68 | 0.048624 | 0.034728 |
| 69 | 0.052077 | 0.037341 |
| 70 | 0.055284 | 0.039491 |
| 71 | 0.058951 | 0.042134 |
| 72 | 0.062301 | 0.044962 |
| 73 | 0.067099 | 0.047548 |
| 74 | 0.071469 | 0.051148 |
| 75 | 0.075068 | 0.055271 |
| 76 | 0.080425 | 0.059382 |
| 77 | 0.085531 | 0.063489 |
| 78 | 0.091585 | 0.068675 |
| 79 | 0.098383 | 0.074929 |
| 80 | 0.104788 | 0.080536 |
| 81 | 0.113110 | 0.088455 |
| 82 | 0.122062 | 0.094573 |
| 83 | 0.131697 | 0.103589 |
| 84 | 0.140430 | 0.111345 |
| 85 | 0.151890 | 0.122160 |
| 86 | 0.165777 | 0.130844 |
| 87 | 0.176875 | 0.142631 |
| 88 | 0.188397 | 0.156112 |
| 89 | 0.206651 | 0.166591 |
| 90 | 0.223252 | 0.182064 |
| 91 | 0.235073 | 0.197059 |
| 92 | 0.249318 | 0.205768 |
| 93 | 0.267740 | 0.225325 |
| 94 | 0.277033 | 0.240441 |
| 95 | 0.284003 | 0.260724 |
| 96 | 0.298740 | 0.281817 |
| 97 | 0.313086 | 0.293156 |
| 98 | 0.328740 | 0.308400 |
| 99 | 0.345177 | 0.324436 |
| 100 | 0.362436 | 0.341307 |
| 101 | 0.380558 | 0.359055 |
| 102 | 0.399586 | 0.377726 |
| 103 | 0.419565 | 0.397368 |
| 104 | 0.440543 | 0.418031 |
| 105 | 0.462571 | 0.439768 |
| 106 | 0.485699 | 0.462636 |
| 107 | 0.509984 | 0.486693 |
| 108 | 0.535483 | 0.512001 |
| 109 | 0.562257 | 0.538626 |
| 110 | 0.590370 | 0.566634 |
| 111+ | 1.000000 | 1.000000 |

(e) *Non-Social Security disabled lives.* If the individual is non-Social Security disabled under [paragraph (f)(2)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(f)(2)) of this section, the plan administrator will value the benefit using generational mortality tables described in [paragraph (c)](/on/2024-09-19/title-29/section-4044.53#p-4044.53(c)) of this section.

(f) *Definitions of disability* —

(1) *Social Security disabled.* A participant is Social Security disabled if, on the valuation date, the participant is less than age 65 and has a benefit in pay status that—

(i) Is being received as a disability benefit under a plan provision requiring either receipt of or eligibility for Social Security disability benefits, or

(ii) Was converted under the plan's terms from a disability benefit under a plan provision requiring either receipt of or eligibility for Social Security disability benefits to an early or normal retirement benefit for any reason other than a change in the participant's health status.

(2) *Non-Social Security disabled.* A participant is non-Social Security disabled if, on the valuation date, the participant is less than age 65, is not Social Security disabled, and has a benefit in pay status that—

(i) Is being received as a disability benefit under the plan, or

(ii) Was converted under the plan's terms from a disability benefit to an early or normal retirement benefit for any reason other than a change in the participant's health status.

(g) *Contingent annuitant mortality during deferral period.* If a participant's joint and survivor benefit is valued as a deferred annuity, the mortality of the contingent annuitant during the deferral period will be disregarded.

(h) *Missing participants mortality.* The following mortality table is used to value benefits using “*PBGC missing participants assumptions”* under part 4050, subparts A, C, and D of this chapter.

Table 4 to Paragraph (h)—Missing Participants Mortality Table for Determination Dates in 2024

| Age | Unisex mortality |
| --- | --- |
| 0 | 0.00207 |
| 1 | 0.00015 |
| 2 | 0.00010 |
| 3 | 0.00008 |
| 4 | 0.00006 |
| 5 | 0.00006 |
| 6 | 0.00005 |
| 7 | 0.00005 |
| 8 | 0.00004 |
| 9 | 0.00004 |
| 10 | 0.00004 |
| 11 | 0.00004 |
| 12 | 0.00005 |
| 13 | 0.00006 |
| 14 | 0.00008 |
| 15 | 0.00009 |
| 16 | 0.00010 |
| 17 | 0.00012 |
| 18 | 0.00014 |
| 19 | 0.00016 |
| 20 | 0.00016 |
| 21 | 0.00017 |
| 22 | 0.00017 |
| 23 | 0.00018 |
| 24 | 0.00019 |
| 25 | 0.00020 |
| 26 | 0.00021 |
| 27 | 0.00022 |
| 28 | 0.00023 |
| 29 | 0.00023 |
| 30 | 0.00025 |
| 31 | 0.00026 |
| 32 | 0.00028 |
| 33 | 0.00030 |
| 34 | 0.00032 |
| 35 | 0.00034 |
| 36 | 0.00036 |
| 37 | 0.00038 |
| 38 | 0.00040 |
| 39 | 0.00043 |
| 40 | 0.00044 |
| 41 | 0.00046 |
| 42 | 0.00048 |
| 43 | 0.00049 |
| 44 | 0.00052 |
| 45 | 0.00054 |
| 46 | 0.00058 |
| 47 | 0.00061 |
| 48 | 0.00065 |
| 49 | 0.00070 |
| 50 | 0.00076 |
| 51 | 0.00085 |
| 52 | 0.00095 |
| 53 | 0.00106 |
| 54 | 0.00120 |
| 55 | 0.00143 |
| 56 | 0.00177 |
| 57 | 0.00205 |
| 58 | 0.00239 |
| 59 | 0.00276 |
| 60 | 0.00321 |
| 61 | 0.00370 |
| 62 | 0.00441 |
| 63 | 0.00514 |
| 64 | 0.00577 |
| 65 | 0.00658 |
| 66 | 0.00748 |
| 67 | 0.00834 |
| 68 | 0.00928 |
| 69 | 0.01034 |
| 70 | 0.01155 |
| 71 | 0.01294 |
| 72 | 0.01452 |
| 73 | 0.01631 |
| 74 | 0.01837 |
| 75 | 0.02073 |
| 76 | 0.02345 |
| 77 | 0.02656 |
| 78 | 0.03012 |
| 79 | 0.03417 |
| 80 | 0.03899 |
| 81 | 0.04395 |
| 82 | 0.04959 |
| 83 | 0.05595 |
| 84 | 0.06317 |
| 85 | 0.07138 |
| 86 | 0.08063 |
| 87 | 0.09107 |
| 88 | 0.10286 |
| 89 | 0.11596 |
| 90 | 0.13036 |
| 91 | 0.14540 |
| 92 | 0.16090 |
| 93 | 0.17679 |
| 94 | 0.19284 |
| 95 | 0.20898 |
| 96 | 0.22620 |
| 97 | 0.24386 |
| 98 | 0.26196 |
| 99 | 0.28059 |
| 100 | 0.29960 |
| 101 | 0.31891 |
| 102 | 0.33825 |
| 103 | 0.35757 |
| 104 | 0.37670 |
| 105 | 0.39521 |
| 106 | 0.41327 |
| 107 | 0.43080 |
| 108 | 0.44743 |
| 109 | 0.46339 |
| 110 | 0.47628 |
| 111 | 0.48468 |
| 112 | 0.49268 |
| 113 | 0.49666 |
| 114 | 0.49795 |
| 115 | 0.49928 |
| 116 | 0.49960 |
| 117 | 0.49978 |
| 118 | 0.49995 |
| 119 | 0.50000 |
| 120 | 1.00000 |

54347

[[70 FR 72207](https://www.federalregister.gov/citation/70-FR-72207), Dec. 2, 2005, as amended at [89 FR 48300](https://www.federalregister.gov/citation/89-FR-48300), June 6, 2024]