Notice 2022-06 updates the life expectancy and mortality tables used to determine substantially equal periodic payments under the methods set forth in Rev. Rul. 2002-62 and provides a 5 percent floor on the maximum interest rates that may be used to calculate annuity payments under the fixed amortization and annuitization methods.  This notice also modifies the guidance in Notice 2004-15 to apply these changes for purposes of section 72(q).

It will appear in IRB: 2022-5, dated January 31, 2022.