Section 1.433(h)(3)-1 - Mortality tables used to determine current liability(a)Mortality tables used to determine current liability. In accordance with section 433(h)(3)(B), the mortality assumptions that apply to a single-employer defined benefit plan for the plan year pursuant to section 430(h)(3)(A) and (D) and §§ 1.430(h)(3) -1(a)(1) and (a)(2)(ii) are used to determine a cooperative and small employer charity (CSEC) plan's current liability under section 433(h). For purposes of this paragraph (a), either the generational mortality tables used pursuant to § 1.430(h)(3) -1(b) or the static mortality tables used pursuant to § 1.430(h)(3) -1(c) are permitted to be used without regard to whether the plan is a small plan as defined in § 1.430(h)(3) -1(c)(1)(ii). However, substitute mortality tables under §§ 1.430(h)(3) -1(a)(2)(i) and 1.430(h)(3)-2 are not permitted to be used for purposes of this paragraph (a).(b)Applicability date. This section applies for valuation dates occurring on or after January 1, 2024.T.D. 9983, 88 FR 72366 , Oct. 20, 2023 T.D. 9826, 82 FR 46410 , 10/5/2017; T.D. 9983, 88 FR 72366 , 10/20/2023