### Question
How is the "unfunded mortality increase" defined?


### Answer
The term **unfunded mortality increase** is defined in *29 U.S.C. § 1082* as follows -

> 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:
  - *29 U.S.C. § 1082*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 3-funding**

