I need to calculate a PVAB for a fireman for an impending divorce. The plan doesn't offer lump sums, so I am curious if anyone has knowledge of a mortality table that exists for such a group. I understand their life expectancy to be much shorter than the general population, both because of the job risks, but also because of the impact of the job post-retirement.

Possible choices might be
- whatever mortality table underlies the plan's optional factors,
- the table in effect under 417(e),
- some table that might be mandated under state law (assuming the fireman is employed by a governmental unit),
- some version of the RP2000 table, paying attention to the discussion on "collar".

Perhaps check the SOA table manager.