Rev. Rul. 67-78
Rev. Rul. 67-78; 1967-1 C.B. 94
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Citations: Rev. Rul. 67-78; 1967-1 C.B. 94
Obsoleted by Rev. Rul. 2009-18
Request has been made for a supplement to table I of section 1.403(b)-1(d)(4) of the Income Tax Regulations. Table I shows, for normal retirement at ages 60, 62, and 65, the annuity values to be used in the formula set forth in such regulation for determining the amounts of certain employer contributions where the actual amounts are not known. Table I is hereby supplemented as follows:
Table I supplemented
[Value at normal retirement ages of annuity of $1 per annum payable
in equal monthly installments during life of employee based upon
employee's sex]
| Value
Normal retirement age |_________________
| Male | Female
______________________|________|________
55 __________________ | 14.42 | 16.30
56 __________________ | 14.06 | 15.92
57 __________________ | 13.69 | 15.54
58 __________________ | 13.32 | 15.16
59 __________________ | 12.95 | 14.76
60 __________________ | 12.57 | 14.36
61 __________________ | 12.19 | 13.96
62 __________________ | 11.80 | 13.55
63 __________________ | 11.41 | 13.14
64 __________________ | 11.02 | 12.73
65 __________________ | 10.63 | 12.31
66 __________________ | 10.25 | 11.89
67 __________________ | 9.87 | 11.47
68 __________________ | 9.50 | 11.04
69 __________________ | 9.12 | 10.61
70 __________________ | 8.76 | 10.18
DOCUMENT ATTRIBUTES
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
