It will appear in IRB: 2022-5, dated January 31, 2022.

Issue Number:​ ​ ​ ​ N-2022-06

Inside This Issue


Notice 2022-06 updates the life expectancy and mortality tables used to determine substantially equal periodic payments under the methods set forth in Rev. Rul. 2002-62 and provides a 5 percent floor on the maximum interest rates that may be used to calculate annuity payments under the fixed amortization and annuitization methods.​ This notice also modifies the guidance in Notice 2004-15 to apply these changes for purposes of section 72(q).

It will appear in IRB: 2022-5, dated January 31, 2022.

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