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#1




Generational Mortality Table: 430(h)(3)1
This is for anyone who was interested in generating mortality tables based on the Calendar Year 2000 Base Tables by using the AA Scale factors.
The Annuitant table is generated as follows... Ages < 40: determined using a projection period that runs from the year 2000 until 15 years after the calendar year that contains the valuation date for the plan year. Ages > 50: determined using a projection period that runs from the year 2000 until 7 years after the calendar year that contains the valuation date for the plan year. Ages between 40 and 50: curve fit between the two, most likely it is compounded I found this by trying to reproduce the 2008 Static Annuitant tables. By 430(h)(3)1(c)(2), one would think that the annuitant table has a projection period +7 for the entire table, but it doesn't. It seems to make sense that this only happens for ages greater than 50 (i.e. where retirement benefits become more likely). Nevertheless, this mixed distribution wasn't explained well in the Proposed Treasury Regulation.
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Exams How to explain actuarial exams to someone else... Good Einstein quote  "One had to cram all this stuff into one's mind for the examinations, whether one liked it or not. This coercion had such a deterring effect on me that, after I had passed the final examination, I found the consideration of any scientific problems distasteful to me for an entire year." 
#2




Male mortality tables are curve fit using a sequence such as: , where and is age.
FYI, I have no clue on how to curve fit the data for the female mortality tables.
__________________
Exams How to explain actuarial exams to someone else... Good Einstein quote  "One had to cram all this stuff into one's mind for the examinations, whether one liked it or not. This coercion had such a deterring effect on me that, after I had passed the final examination, I found the consideration of any scientific problems distasteful to me for an entire year." 
#3




Quote:
"The basic method is to take the separate RP2000 annuitant and nonannuitant tables and project them to the valuation date plus 7 years for the annuitant tables, 15 years for nonannuitant tables. These original tables are partials. The annuitant table starts at age 50 and the nonannuitant table ends at age 70, so you fill in missing ages from the opposing table (i.e. ages 80 to 120 from the annuitant table into the nonannuitant and ages 1 to 40 from the nonannuitant into the annuitant table). You then apply a second difference smoothing to cross the 10 year gaps. There is an exception for the female annuitant table; nonannuitant rates through age 44 are used and the bridge is between 44 and 50. The combined tables are a weighted average of the annuitant and nonannuitant rates, the weights are published. Then lastly, take 50/50 males and females to get the 417(e) mortality. The IRS did something else funny. For the base tables to project generationally, the female annuitant table bridge is between 46 and 50, not 44 and 50." 
#4




Thanks Rick... I figured this out the hard way! The female tables were very tough, and I gave up on figuring the exact curve fit.
__________________
Exams How to explain actuarial exams to someone else... Good Einstein quote  "One had to cram all this stuff into one's mind for the examinations, whether one liked it or not. This coercion had such a deterring effect on me that, after I had passed the final examination, I found the consideration of any scientific problems distasteful to me for an entire year." 
#5




I just noticed this post. Since somebody asked something similar on BenefitsLink, I decided to upload a couple of files that you may be interested in reviewing. The Excel file is geared toward 2007, but will suffice to show the methodology. It can also be used to project to 2008 or later if desired.

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