SECTION 6. IDENTIFICATION OF

PLANS

.01 The following plan information must be provided for the Plan (or for each plan within the Permissive Group) for which the use of substitute mortality tables is requested:

(1) Plan name; (2) Plan number; (3) Plan year ( i.e., calendar, or if fiscal, the first and last day);

(4) Employer identification number; (5) Date of plan establishment; and (6) Copies of the actuarial valuation reports for each plan year which begins or ends during the Experience Study Period as defined in section 7.01 of this revenue procedure.

.02 The following information must be provided for each plan that is subject to § 430 maintained by the applicant, or

members of the applicant’s controlled group, for which the use of substitute mortality tables is not requested:

(1) Plan name; (2) Plan number; (3) Plan year ( i.e., calendar, or if fiscal, the first and last day);

(4) Employer identification number; (5) Date of plan establishment; (6) If the plan is newly acquired, the date of the merger, acquisition, or similar transaction described in § 1.410(b)–2(f) of the regulations, and the date described in § 410(b)(6)(C)(ii)(II); and

(7) The Lack of Credible Mortality Experience Demonstration Period, or, if the plan is not required to identify such a period, the applicable exception. (See section 9 of this revenue procedure.)

.03 The following additional information must be provided with respect to each plan that is subject to § 430 that is maintained by the applicant, or member of the applicant’s controlled group, that was spun off from another plan that is maintained by the applicant within the five-year period preceding the date of the request:

(1) The plan name and the plan number of the spun off plan, and the plan name and number of the plan from which the spinoff occurred;

(2) The employer identification number of the employer maintaining the spun off plan and the employer identification number of the employer maintaining the plan from which the spinoff occurred;

(3) The date of the spinoff; (4) The approximate number of individuals covered by the spun off plan as of the date of the spinoff and the approximate number of individuals covered by the plan from which the spinoff occurred, prior to the spinoff; and

(5) The reason for the spinoff.