A Plan requires that a lump sum be computed as the sum of 50% of the value using PBGC male mortality and 50% of value using PBGC female mortality.

What is 50% PBGC male mortality? ERISA 4044 has two tables. Table I is mortality for healthy males (same Table I w/ 6 yr set back is female table). And Table 3 is entitled "lump sum mortality table*, which may be a table that blends male and female rates from some mortality table.

If my memory is correct, Table I is the GAM 71 male and female tables. And Table 3 may be related to the UP84 Table.

Like to know your thoughts.

Gary