# Notice 2018-2: Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2019

> Federal · IRS notices · In force

URL: https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_2

## Section

- **Citation:** Notice 2018-2
- **Heading:** Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2019
- **Jurisdiction:** Federal
- **Kind:** IRS notices
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Internal Revenue Bulletin / IRB 2018 / Notice / Notice 2018-2

## Text

Updated Mortality Improvement Rates and Static Mortality Tables for Defined
Benefit Pension Plans for 2019

Notice 2018-02

PURPOSE

This notice specifies updated mortality improvement rates and static
mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A)
of the Internal Revenue Code (Code) and section 303(h)(3)(A) of the Employee
Retirement Income Security Act of 1974, Pub. L. No. 93-406, as amended
(ERISA). These updated mortality improvement rates and static tables, which are
being issued pursuant to the regulations under § 430(h)(3)(A), apply for purposes
of calculating the funding target and other items for valuation dates occurring
during calendar year 2019.

This notice also includes a modified unisex version of the mortality tables
for use in determining minimum present value under § 417(e)(3) of the Code and
section 205(g)(3) of ERISA for distributions with annuity starting dates that occur
during stability periods beginning in the 2019 calendar year.

BACKGROUND

Section 412 of the Code provides minimum funding requirements that
generally apply for defined benefit plans. Section 412(a)(2) provides that § 430
specifies the minimum funding requirements that generally apply to defined
benefit plans that are not multiemployer plans. Section 430(a) defines the
minimum required contribution for such a plan by reference to the plan’s funding
target for the plan year. Under § 430(d)(1), a plan’s funding target for a plan year
generally is the present value of all benefits accrued or earned under the plan as
of the first day of that plan year.

Section 430(h)(3) provides rules regarding the mortality tables that are
generally used under § 430. Under § 430(h)(3)(A), except as provided in
§ 430(h)(3)(C) or (D), the Secretary is to prescribe by regulation mortality tables
to be used in determining any present value or making any computation under
§ 430
benefits accrued or earned under the plan as
of the first day of that plan year.

Section 430(h)(3) provides rules regarding the mortality tables that are
generally used under § 430. Under § 430(h)(3)(A), except as provided in
§ 430(h)(3)(C) or (D), the Secretary is to prescribe by regulation mortality tables
to be used in determining any present value or making any computation under
§ 430. Those tables are to be based on the actual experience of pension plans
and projected trends in that experience. Section 430(h)(3)(B) requires the
Secretary to revise any table in effect under § 430(h)(3)(A) at least every 10
years to reflect the actual experience of pension plans and projected trends in
that experience.

Section 430(h)(3)(C) provides that, upon request by a plan sponsor and
approval by the Secretary, substitute mortality tables that meet the applicable
requirements may be used in lieu of the standard mortality tables provided under
§ 430(h)(3)(A). Section 430(h)(3)(D) provides for the use of separate mortality
2
tables with respect to certain individuals who are entitled to benefits on account
of disability.

Mortality Tables for Purposes of § 430

On October 5, 2017, the Treasury Department and the Internal Revenue
Service amended § 1.430(h)(3)-1 to revise the mortality tables used under
§ 430(h)(3)(A) for plan years beginning on or after January 1, 2018. T.D. 9826,
82 F.R. 46388. The mortality tables used under § 430(h)(3)(A) are based on the
tables in the RP-2014 Mortality Tables Report,1 adjusted for mortality
improvement. Section 1.430(h)(3)-1 sets forth base mortality tables with a base
year of 2006.
Section 1.430(h)(3)-1(a) permits plan sponsors to apply the projection of
mortality improvement in either of two ways: through use of static tables that are
updated annually to reflect expected improvements in mortality, or through use of
generational tables
Tables Report,1 adjusted for mortality
improvement. Section 1.430(h)(3)-1 sets forth base mortality tables with a base
year of 2006.
Section 1.430(h)(3)-1(a) permits plan sponsors to apply the projection of
mortality improvement in either of two ways: through use of static tables that are
updated annually to reflect expected improvements in mortality, or through use of
generational tables. Section 1.430(h)(3)-1(a)(2)(i)(C) provides that, for valuation
dates occurring in years after 2018, updated mortality improvement rates that
take into account new data for mortality improvement trends of the general
population, along with static mortality tables that reflect those updated mortality
improvement rates, will be provided through guidance published in the Internal
Revenue Bulletin.
Application of These Tables for Other Funding Rules

Section 1.431(c)(6)-1 provides that the same mortality assumptions that
apply for purposes of § 430(h)(3)(A) and § 1.430(h)(3)-1(a)(2) are used to
determine a multiemployer plan’s current liability for purposes of applying the full-
funding rules of § 431(c)(6). For this purpose, a multiemployer plan may apply
either the static mortality tables or the generational mortality tables (as updated
pursuant to §1.430(h)(3)-1(a)(2)(i)(C) and (a)(3)).

Section 433 provides the minimum funding standards for CSEC plans,
which are described in section 414(y). Section 433(h)(3)(B)(i) provides that the
Secretary may by regulation prescribe mortality tables to be used in determining
current liability for purposes of § 433(c)(7)(C). Section 1.433(h)(3)-1(a) provides
that the mortality tables described in § 430(h)(3)(A) are to be used to determine
current liability under § 433(c)(7)(C)
ng standards for CSEC plans,
which are described in section 414(y). Section 433(h)(3)(B)(i) provides that the
Secretary may by regulation prescribe mortality tables to be used in determining
current liability for purposes of § 433(c)(7)(C). Section 1.433(h)(3)-1(a) provides
that the mortality tables described in § 430(h)(3)(A) are to be used to determine
current liability under § 433(c)(7)(C).
Application of Mortality Tables for Minimum Present Value Requirements
under § 417(e)(3)
Section 417(e)(3) generally provides that the present value of certain
accelerated forms of benefit under a qualified pension plan (including single-sum

1 The RP-2014 Mortality Tables Report, as revised November 2014, is available at
www.soa.org/Research/Experience-Study/pension/research-2014-rp.aspx.
3
distributions) must not be less than the present value of the accrued benefit using
applicable interest rates and the applicable mortality table. Section 417(e)(3)(B)
defines the term “applicable mortality table” as the mortality table specified for the
plan year under § 430(h)(3)(A) (without regard to § 430(h)(3)(C) or (D)), modified
as appropriate by the Secretary.

Rev. Rul. 2007-67, 2007-2 CB 1047, provides that, except as otherwise
stated in future guidance, the applicable mortality table under § 417(e)(3) is a
static mortality table set forth in published guidance that is developed based on a
fixed blend of 50 percent of the static male combined mortality rates and
50 percent of the static female combined mortality rates used under
§ 1.430(h)(3)-1. Rev. Rul. 2007-67 also provides that the applicable mortality
table for a calendar year applies to distributions with annuity starting dates that
occur during stability periods that begin during that calendar year
developed based on a
fixed blend of 50 percent of the static male combined mortality rates and
50 percent of the static female combined mortality rates used under
§ 1.430(h)(3)-1. Rev. Rul. 2007-67 also provides that the applicable mortality
table for a calendar year applies to distributions with annuity starting dates that
occur during stability periods that begin during that calendar year.

MORTALITY IMPROVEMENT RATES FOR 2019

The mortality improvement rates for valuation dates occurring during 2019
are the mortality improvement rates in the Mortality Improvement Scale MP-2017
Report (issued by the Retirement Plans Experience Committee (RPEC) of the
Society of Actuaries and available at http://www.soa.org/Files/Research/Exp-
Study/mortality-improvement-scale-mp-2017.pdf).

STATIC MORTALITY TABLES FOR 2019

The static mortality tables that apply under § 430(h)(3)(A) for valuation
dates occurring during 2019 are set forth in the appendix to this notice. The
mortality rates in these tables have been developed from the base mortality rates
and methodology set forth in § 1.430(h)(3)-1(c) and (d) using the mortality
improvement rates specified in this notice.

The static mortality table that applies under § 417(e)(3) for distributions
with annuity starting dates occurring during stability periods beginning in 2019 is
set forth in the appendix to this notice in the column labeled “Unisex.” The
mortality rates in this table are derived from the mortality tables specified under
§ 430(h)(3)(A) for 2019 in accordance with the procedures set forth in
Rev. Rul. 2007-67.

Drafting Information

The principal authors of this notice are Arslan Malik and Linda S. F.
Marshall of the Office of the Associate Chief Counsel (Tax Exempt and
Government Entities). For further information regarding this notice, contact
Arslan Malik or Linda Marshall at (202) 317-6700 (not a toll-free number)
A) for 2019 in accordance with the procedures set forth in
Rev. Rul. 2007-67.

Drafting Information

The principal authors of this notice are Arslan Malik and Linda S. F.
Marshall of the Office of the Associate Chief Counsel (Tax Exempt and
Government Entities). For further information regarding this notice, contact
Arslan Malik or Linda Marshall at (202) 317-6700 (not a toll-free number).
APPENDIX

4
Mortality Tables for 2019

Valuation Dates Occurring During 2019 and
Distributions Subject to § 417(e)(3) with Annuity Starting Dates During
Stability Periods Beginning in 2019

Age
MALE
MALE
MALE
FEMALE
FEMALE
FEMALE
UNISEX
2019
Non-
Annuitant
Table
2019
Annuitant
Table
2019
Optional
Combined
Table
for Small
Plans
2019
Non-
Annuitant
Table
2019
Annuitant
Table
2019
Optional
Combined
Table
for Small
Plans
2019
Table for
Distributions
Subject to
§ 417(e)(3)
0
0.002709
0.002709
0.002709
0.002489
0.002489
0.002489
0.002599
1
0.000159
0.000159
0.000159
0.000156
0.000156
0.000156
0.000158
2
0.000108
0.000108
0.000108
0.000103
0.000103
0.000103
0.000106
3
0.000091
0.000091
0.000091
0.000078
0.000078
0.000078
0.000085
4
0.000071
0.000071
0.000071
0.000059
0.000059
0.000059
0.000065
5
0.000063
0.000063
0.000063
0.000054
0.000054
0.000054
0.000059
6
0.000057
0.000057
0.000057
0.000050
0.000050
0.000050
0.000054
7
0.000051
0.000051
0.000051
0.000047
0.000047
0.000047
0.000049
8
0.000044
0.000044
0.000044
0.000043
0.000043
0.000043
0.000044
9
0.000036
0.000036
0.000036
0.000041
0.000041
0.000041
0.000039
10
0.000030
0.000030
0.000030
0.000039
0.000039
0.000039
0.000035
11
0.000032
0.000032
0.000032
0.000040
0.000040
0.000040
0.000036
12
0.000049
0.000049
0.000049
0.000047
0.000047
0.000047
0.000048
13
0.000065
0.000065
0.000065
0.000053
0.000053
0.000053
0.000059
14
0.000081
0.000081
0.000081
0.000059
0.000059
0.000059
0.000070
15
0.000097
0.000097
0.
39
10
0.000030
0.000030
0.000030
0.000039
0.000039
0.000039
0.000035
11
0.000032
0.000032
0.000032
0.000040
0.000040
0.000040
0.000036
12
0.000049
0.000049
0.000049
0.000047
0.000047
0.000047
0.000048
13
0.000065
0.000065
0.000065
0.000053
0.000053
0.000053
0.000059
14
0.000081
0.000081
0.000081
0.000059
0.000059
0.000059
0.000070
15
0.000097
0.000097
0.000097
0.000066
0.000066
0.000066
0.000082
16
0.000114
0.000114
0.000114
0.000071
0.000071
0.000071
0.000093
17
0.000132
0.000132
0.000132
0.000076
0.000076
0.000076
0.000104
18
0.000151
0.000151
0.000151
0.000080
0.000080
0.000080
0.000116
19
0.000171
0.000171
0.000171
0.000084
0.000084
0.000084
0.000128
20
0.000190
0.000190
0.000190
0.000084
0.000084
0.000084
0.000137
21
0.000215
0.000215
0.000215
0.000087
0.000087
0.000087
0.000151
22
0.000240
0.000240
0.000240
0.000089
0.000089
0.000089
0.000165
23
0.000257
0.000257
0.000257
0.000093
0.000093
0.000093
0.000175
24
0.000269
0.000269
0.000269
0.000096
0.000096
0.000096
0.000183
25
0.000260
0.000260
0.000260
0.000100
0.000100
0.000100
0.000180
26
0.000256
0.000256
0.000256
0.000104
0.000104
0.000104
0.000180
27
0.000256
0.000256
0.000256
0.000109
0.000109
0.000109
0.000183
28
0.000261
0.000261
0.000261
0.000115
0.000115
0.000115
0.000188
29
0.000271
0.000271
0.000271
0.000122
0.000122
0.000122
0.000197
30
0.000284
0.000284
0.000284
0.000132
0.000132
0.000132
0.000208
31
0.000300
0.000300
0.000300
0.000144
0.000144
0.000144
0.000222
32
0.000317
0.000317
0.000317
0.000156
0.000156
0.000156
0.000237
33
0.000336
0.000336
0.000336
0.000170
0.000170
0.000170
0.000253
34
0.000352
0.000352
0.000352
0.000185
0.000185
0.000185
0.000269
35
0.000368
0.000368
0.000368
0.000200
0.000200
0.000200
0.000284
36
0.000382
0.000382
0.000382
0.000214
0.000214
0.000214
0.000298
5
Age
MALE
MALE
MALE
FEMALE
FEMALE
FEMA
000317
0.000317
0.000156
0.000156
0.000156
0.000237
33
0.000336
0.000336
0.000336
0.000170
0.000170
0.000170
0.000253
34
0.000352
0.000352
0.000352
0.000185
0.000185
0.000185
0.000269
35
0.000368
0.000368
0.000368
0.000200
0.000200
0.000200
0.000284
36
0.000382
0.000382
0.000382
0.000214
0.000214
0.000214
0.000298
5
Age
MALE
MALE
MALE
FEMALE
FEMALE
FEMALE
UNISEX
2019
Non-
Annuitant
Table
2019
Annuitant
Table
2019
Optional
Combined
Table
for Small
Plans
2019
Non-
Annuitant
Table
2019
Annuitant
Table
2019
Optional
Combined
Table
for Small
Plans
2019
Table for
Distributions
Subject to
§ 417(e)(3)
37
0.000396
0.000396
0.000396
0.000232
0.000232
0.000232
0.000314
38
0.000413
0.000413
0.000413
0.000250
0.000250
0.000250
0.000332
39
0.000433
0.000433
0.000433
0.000271
0.000271
0.000271
0.000352
40
0.000457
0.000457
0.000457
0.000294
0.000294
0.000294
0.000376
41
0.000485
0.000491
0.000485
0.000318
0.000316
0.000318
0.000402
42
0.000520
0.000566
0.000520
0.000346
0.000366
0.000346
0.000433
43
0.000565
0.000683
0.000567
0.000378
0.000443
0.000378
0.000473
44
0.000618
0.000841
0.000622
0.000415
0.000547
0.000415
0.000519
45
0.000682
0.001043
0.000690
0.000456
0.000680
0.000458
0.000574
46
0.000757
0.001289
0.000771
0.000504
0.000846
0.000510
0.000641
47
0.000843
0.001585
0.000867
0.000558
0.001047
0.000570
0.000719
48
0.000940
0.001936
0.000976
0.000617
0.001287
0.000639
0.000808
49
0.001050
0.002348
0.001103
0.000682
0.001569
0.000719
0.000911
50
0.001173
0.002827
0.001248
0.000756
0.001898
0.000813
0.001031
51
0.001310
0.003069
0.001398
0.000837
0.002016
0.000906
0.001152
52
0.001465
0.003330
0.001593
0.000929
0.002160
0.001021
0.001307
53
0.001629
0.003587
0.001816
0.001032
0.002330
0.001155
0.001486
54
0.001812
0.003859
0.002076
0.001148
0.002529
0.001312
0.001694
55
0.002018
0.004151
0.002459
0.001
173
0.002827
0.001248
0.000756
0.001898
0.000813
0.001031
51
0.001310
0.003069
0.001398
0.000837
0.002016
0.000906
0.001152
52
0.001465
0.003330
0.001593
0.000929
0.002160
0.001021
0.001307
53
0.001629
0.003587
0.001816
0.001032
0.002330
0.001155
0.001486
54
0.001812
0.003859
0.002076
0.001148
0.002529
0.001312
0.001694
55
0.002018
0.004151
0.002459
0.001274
0.002758
0.001556
0.002008
56
0.002258
0.004472
0.002961
0.001412
0.003018
0.001871
0.002416
57
0.002539
0.004828
0.003404
0.001560
0.003310
0.002156
0.002780
58
0.002871
0.005224
0.003907
0.001718
0.003633
0.002461
0.003184
59
0.003260
0.005665
0.004459
0.001885
0.003992
0.002804
0.003632
60
0.003715
0.006157
0.005091
0.002061
0.004382
0.003211
0.004151
61
0.004238
0.006700
0.005798
0.002250
0.004807
0.003734
0.004766
62
0.004836
0.007298
0.006585
0.002452
0.005270
0.004311
0.005448
63
0.005513
0.007956
0.007443
0.002671
0.005769
0.005001
0.006222
64
0.006267
0.008673
0.008277
0.002909
0.006310
0.005644
0.006961
65
0.007108
0.009458
0.009184
0.003171
0.006904
0.006363
0.007774
66
0.007948
0.010323
0.010162
0.003526
0.007562
0.007206
0.008684
67
0.008870
0.011277
0.011159
0.003924
0.008298
0.008021
0.009590
68
0.009892
0.012341
0.012253
0.004370
0.009123
0.008896
0.010575
69
0.011025
0.013534
0.013462
0.004874
0.010052
0.009859
0.011661
70
0.012289
0.014875
0.014808
0.005441
0.011098
0.010906
0.012857
71
0.013703
0.016385
0.016322
0.006083
0.012277
0.012088
0.014205
72
0.015289
0.018089
0.018031
0.006810
0.013609
0.013425
0.015728
73
0.017063
0.020008
0.019954
0.007637
0.015116
0.014939
0.017447
74
0.019059
0.022182
0.022133
0.008570
0.016809
0.016642
0.019388
75
0.021299
0.024640
0.024597
0.009636
0.018736
0.018581
0.021589
76
0.023809
0.027425
0.027387
0.010850
0.020932
0.020795
0.024091
77
0.026632
0.030598
0.030567
0.012238
0.023449
0.023
031
0.006810
0.013609
0.013425
0.015728
73
0.017063
0.020008
0.019954
0.007637
0.015116
0.014939
0.017447
74
0.019059
0.022182
0.022133
0.008570
0.016809
0.016642
0.019388
75
0.021299
0.024640
0.024597
0.009636
0.018736
0.018581
0.021589
76
0.023809
0.027425
0.027387
0.010850
0.020932
0.020795
0.024091
77
0.026632
0.030598
0.030567
0.012238
0.023449
0.023335
0.026951
78
0.029797
0.034205
0.034182
0.013816
0.026334
0.026249
0.030216
79
0.033337
0.038308
0.038295
0.015613
0.029650
0.029602
0.033949
6
Age
MALE
MALE
MALE
FEMALE
FEMALE
FEMALE
UNISEX
2019
Non-
Annuitant
Table
2019
Annuitant
Table
2019
Optional
Combined
Table
for Small
Plans
2019
Non-
Annuitant
Table
2019
Annuitant
Table
2019
Optional
Combined
Table
for Small
Plans
2019
Table for
Distributions
Subject to
§ 417(e)(3)
80
0.037328
0.043013
0.043013
0.017661
0.033482
0.033482
0.038248
81
0.039221
0.048107
0.048107
0.019407
0.037671
0.037671
0.042889
82
0.042793
0.053899
0.053899
0.022779
0.042472
0.042472
0.048186
83
0.048109
0.060505
0.060505
0.027801
0.047965
0.047965
0.054235
84
0.055203
0.068037
0.068037
0.034499
0.054212
0.054212
0.061125
85
0.064088
0.076506
0.076506
0.042936
0.061316
0.061316
0.068911
86
0.074920
0.086158
0.086158
0.053154
0.069382
0.069382
0.077770
87
0.087644
0.097001
0.097001
0.065156
0.078446
0.078446
0.087724
88
0.102308
0.109110
0.109110
0.078988
0.088548
0.088548
0.098829
89
0.118962
0.122618
0.122618
0.094649
0.099731
0.099731
0.111175
90
0.137544
0.137544
0.137544
0.112167
0.112167
0.112167
0.124856
91
0.153292
0.153292
0.153292
0.125600
0.125600
0.125600
0.139446
92
0.169507
0.169507
0.169507
0.139864
0.139864
0.139864
0.154686
93
0.185842
0.185842
0.185842
0.154780
0.154780
0.154780
0.170311
94
0.202075
0.202075
0.202075
0.170211
0.170211
0.170211
0.186143
95
0.218007
0.218007
0.218007
0.186103
0.186103
0.137544
0.112167
0.112167
0.112167
0.124856
91
0.153292
0.153292
0.153292
0.125600
0.125600
0.125600
0.139446
92
0.169507
0.169507
0.169507
0.139864
0.139864
0.139864
0.154686
93
0.185842
0.185842
0.185842
0.154780
0.154780
0.154780
0.170311
94
0.202075
0.202075
0.202075
0.170211
0.170211
0.170211
0.186143
95
0.218007
0.218007
0.218007
0.186103
0.186103
0.186103
0.202055
96
0.236576
0.236576
0.236576
0.203654
0.203654
0.203654
0.220115
97
0.255535
0.255535
0.255535
0.221920
0.221920
0.221920
0.238728
98
0.275230
0.275230
0.275230
0.241013
0.241013
0.241013
0.258122
99
0.295476
0.295476
0.295476
0.260772
0.260772
0.260772
0.278124
100
0.316169
0.316169
0.316169
0.281029
0.281029
0.281029
0.298599
101
0.337103
0.337103
0.337103
0.301563
0.301563
0.301563
0.319333
102
0.357825
0.357825
0.357825
0.322285
0.322285
0.322285
0.340055
103
0.378197
0.378197
0.378197
0.342997
0.342997
0.342997
0.360597
104
0.398127
0.398127
0.398127
0.363294
0.363294
0.363294
0.380711
105
0.416745
0.416745
0.416745
0.383279
0.383279
0.383279
0.400012
106
0.434629
0.434629
0.434629
0.402808
0.402808
0.402808
0.418719
107
0.451641
0.451641
0.451641
0.421196
0.421196
0.421196
0.436419
108
0.467699
0.467699
0.467699
0.438540
0.438540
0.438540
0.453120
109
0.482755
0.482755
0.482755
0.454881
0.454881
0.454881
0.468818
110
0.496722
0.496722
0.496722
0.470279
0.470279
0.470279
0.483501
111
0.501914
0.501914
0.501914
0.484597
0.484597
0.484597
0.493256
112
0.501408
0.501408
0.501408
0.497856
0.497856
0.497856
0.499632
113
0.501004
0.501004
0.501004
0.503015
0.503015
0.503015
0.502010
114
0.500451
0.500451
0.500451
0.501403
0.501403
0.501403
0.500927
115
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
116
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
117
0.500000
0.500000
0.500000
0.500000
0.500000
408
0.497856
0.497856
0.497856
0.499632
113
0.501004
0.501004
0.501004
0.503015
0.503015
0.503015
0.502010
114
0.500451
0.500451
0.500451
0.501403
0.501403
0.501403
0.500927
115
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
116
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
117
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
118
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
119
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
0.500000
120
1.000000
1.000000
1.000000
1.000000
1.000000
1.000000
1.000000

## Nearby sections

- [Notice 2018-2 Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2019](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_2.md)
- [Notice 2018-3 2018 Standard Mileage Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_3.md)
- [Notice 2018-5 Extension of Transition Rules from Notice 2010–46](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_5.md)
- [Notice 2018-6 FAITH TRANSITION RELIEF UNDER I.R.C. SECTIONS 6721 AND 6722 FOR REPORTING REQUIRED BY I.R.C. SECTIONS 6055 AND 6056 FOR 2017](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_6.md)
- [Notice 2018-7 Guidance under Section 965](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_7.md)
- [Notice 2018-8 Revised Timeline and Other Guidance Regarding the Implementation of New Section 1446(f)](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_8.md)
- [Notice 2018-10 Medical Device Excise Tax Deposit Penalty Relief](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_10.md)
- [Notice 2018-11 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_11.md)
- [Notice 2018-12 Notice of Transition Relief Regarding the Application of Section 223 to Certain Health Plans Providing Benefits for Male Sterilization or Male Contraceptives](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_12.md)
- [Notice 2018-13 Additional Guidance Under Section 965 and Guidance Under Sections 863 and 6038 in Connection with the Repeal of Section 958(b)(4)](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_13.md)
- [Notice 2018-14 Guidance on Withholding Rules](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_14.md)
- [Notice 2018-15 New Clean Renewable Energy Bonds](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_15.md)
- [Notice 2018-16 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_16.md)
- [Notice 2018-17 Low-Income Housing Credit Disaster Relief for the Commonwealth of Puerto Rico](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_17.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2018_2. Check the current official text before relying on it. Not legal advice.