SECTION 3. GENERAL

ADMINISTRATIVE PROCEDURES

.01 Compliance with Regulations . Until final regulations under § 430(h)(3)(C) are issued, requests for the use of substitute mortality tables must satisfy the requirements of proposed regulation § 1.430(h)(3)–2. After those final regulations are issued, requests must satisfy the requirements of the final regulations.

.02 Submission . Requests for the use of substitute mortality tables must be submitted to:

Internal Revenue Service Attention: EP Letter Rulings P.O. Box 27063 McPherson Station Washington, D.C. 20038

The user fee required by section 6.01(10) (All other letter rulings) of Rev. Proc. 2007–8, 2007–1 I.R.B. 230, or its successors, must be sent with such requests.

.03 Necessary Procedural Documents . A request will not be considered unless it complies with (1) through (3) below.

(1) The request (and any subsequently provided additional information) must be signed by the employer maintaining the plan(s) (the “applicant”) or an authorized representative of the applicant who must be identified in (a), (b), (c), (d) or (e) of section 9.02(11) of Rev. Proc. 2007–4, 2007–1 I.R.B. 118, or its successors. Where an authorized representative signs the request or will appear before the Service in connection with the request, a properly signed and dated Form 2848, Power of Attorney and Declaration of Representative, must be submitted with the request. An individual is not an authorized representative of the applicant merely on account of being the administrator or trustee of the plan.

(2) The request also must contain a declaration in the following form: “Under

penalties of perjury, I declare that I have examined this request, or this modification to the request, including accompanying documents, and, to the best of my knowledge and belief, the request or the modification contains all the relevant facts relating to the request, and such facts are true, correct, and complete.” This declaration must be signed by the applicant ( e.g., an authorized officer of a corporation). The signature of an individual with a power of attorney will not suffice for the declaration. See section 9.02(13) of Rev. Proc. 2007–4.

(3) Because a request for the use of substitute mortality tables constitutes a request for a ruling, compliance with § 6110 of the Code is also required. Section 601.201 of the Statement of Procedural Rules sets forth the requirements applicable to requests for rulings and determination letters which are subject to § 6110. Section 601.201(e) furnishes specific instructions to applicants.

The applicant must provide with the request either a statement of proposed deletions and the statutory basis for each proposed deletion, or a statement that no information other than names, addresses, and taxpayer identifying numbers need be deleted.

.04 Checklist . A checklist has been provided in Appendix A for the convenience of the applicant submitting the request. This checklist should be signed, by the applicant or authorized representative, and dated and placed on top of the request.