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The new tables will generally decrease minimum lump sums. For traditional plans that pay a lump sum equal to the present value of the deferred-to-age-65 accrued benefit, the new table may decrease lump sums by around 1% relative to the 2023 tables, holding interest rates constant. IRS issues eagerly awaited 2024 defined benefit mortality tables mercer.com https://.mercer.com › insights › law-and-policy › irs... mercer.com https://.mercer.com › insights › law-and-policy › irs...
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