Comments Concerning IRS Notice 2001–10
April 2001 III. Standardized SDA Table to Value Economic Benefits - Updating SDA Table
It is critical that the Treasury and the IRS commit to update periodically whatever tables are developed, perhaps not less than every five years. Use of outdated tables is unfair, as the economic benefit from SDAs decreases as mortality experience improves over time. It appears to us that five years is an appropriate period of time to update and publish new SDA Tables.
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