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Individual & family tax · Oct 30, 2026

Pension Lump Sum in 2026 or 2027? Higher IRS §417(e) Rates in Notice 2026-65 Could Shrink 2027 Payouts

IRS Notice 2026-65 and the IRS segment-rate table show that the §417(e) interest rates behind 2027 pension lump sums are about 0.4 to 1.0 percentage point higher than the rates used for 2026, so many defined benefit plans may pay smaller lump sums for annuity starting dates in 2027. Check your plan's lookback month, stability period and paperwork deadline now, and plan the 20% withholding, direct rollover and 10% additional tax rules before you elect.

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