In Notice 2015-53, the IRS provided updated static mortality tables for use by defined benefit pension plans under Section 430(h)(3)(A) of the Internal Revenue Code. The new tables apply for purposes of calculating the funding target and other items for valuation dates that occur during the 2016 calendar year. Base mortality rates, projection factors, and weighting factors set forth in Treasury Regulation Section 1.430(h)(3)-1(d) were used to develop the new mortality rates in the tables as were blending techniques described in the preambles to those regulations. The notice also includes a modified unisex version of the mortality tables to be used in determining minimum present value for distributions with annuity starting dates that occur during periods beginning in the 2016 calendar year. The unisex tables were developed following procedures set forth in Revenue Ruling 2007-67. The Treasury Department and the IRS expect to issue proposed regulations revising the base mortality rates and projection factors in Treasury Regulation Section 1.430(h)(3)-1, but such new regulations will not apply until 2017, following a notice and comment period.