### Question
How does EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM define applicable mortality table?


### Answer
Under *29 U.S.C. § 1055*, **applicable mortality table** is defined as:

> a mortality table, modified as appropriate by the Secretary of the Treasury, based on the mortality table specified for the plan year under subparagraph (A) of section 1083(h)(3) of this title (without regard to subparagraph (C) or (D) of such section)

#### Citation:
  - *29 U.S.C. § 1055*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

