### Question
How is the "applicable mortality table" defined?


### Answer
The term **applicable mortality table** is defined in *26 U.S.C. § 417* as follows -

> the table prescribed by the Secretary

#### Citation:
  - *26 U.S.C. § 417*
  - 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**

