26 CFR §1.101-7

1. (a)Mortality table. Notwithstanding any provision of § 1.101-4 that otherwise would permit the use of a mortality table not described in this section, the mortality table set forth in § 1.72-7(c)(1) must be used to determine—
   1. (1)The amount held by an insurer with respect to a beneficiary for purposes of section 101(d)(2) and § 1.101-4; and
   2. (2)The period or periods with respect to which payments are to be made for purposes of section 101(d)(1) and § 1.101-4.
2. (b)Examples. The principles of this section may be illustrated by the following examples:
3. (c)Effective date. This section applies to amounts received with respect to deaths occurring after October 22, 1986, in taxable years ending after October 22, 1986.