HAR §6-28-12. Mortality

For purposes of adjusting any benefit or limitation under subparagraph (B), (C), or (D) of section 4 l 5(b )(2) of the Code, the system shall use the "applicable mortality table." For distributions with annuity starting dates after December 31, 1999, the "applicable mortality table" is the mortality table set forth in Revenue Ruling 1995-6. For distributions with annuity starting dates on or after December 31, 2002, the "applicable mortality table" is the mortality table set forth in Revenue Ruling 2001-62. For distributions with annuity starting dates after December 31, 2007, the "applicable mortality table" is defined by reference to section 417(e)(3)(B) of the Code, as amended by the Pension Protection Act of 2006. For distributions with annuity starting dates prior to January 1, 2000, the system shall use the mortality assumptions that are used to determine actuarial equivalence. [Eff APR O6 2012 ] (Auth: HRS §88-28; HRS §88-22.5) (Imp: HRS §§88-22.5 and 88-83.5)