### Question
How does the law define unfunded mortality increase?


### Answer
Under *26 U.S.C. § 412*, **unfunded mortality increase** is defined as:

> an amount equal to the excess of—


(i) the current liability of the plan for the first plan year for which a plan uses any new mortality table issued under paragraph (7)(C)(ii)(II) or (III), over


(ii) the current liability of the plan for such plan year which would have been determined if the mortality table in effect for the preceding plan year had been used

#### Citation:
  - *26 U.S.C. § 412*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

