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nancy
I know that a PBGC covered plan that terminated in 2007 may not use the new segment rates for a payout in 2008. However, must you use the new mortality table or do you still use 94GAR?
Andy the Actuary
Item III of the following link should answer your question -- use the 94GAR table.

http://www.pbgc.gov/practitioners/law-regu...nt/tu16272.html
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