SECTION 7. DEMONSTRATIONS

OF CREDIBLE MORTALITY EXPERIENCE

.01 The applicant’s request must identify the period of time covered by the mortality experience study (the “Experience Study Period”) used to develop the Base Table(s) and must identify the Base Year. Different Experience Study Periods for different populations within a plan are not permitted. Except as provided in subsection .02 of this section, different

June 18, 2007 1435 2007–25 I.R.B.

a Lack of Credible Mortality Experience Demonstration Period less than 4 years in length. For such plans, the Lack of Credible Mortality Experience Demonstration Period must begin no later than the date of acquisition of the plan and end not more than one year and one day before the first day of the plan year for which the use of substitute mortality tables is requested.

.04 Demonstrations of Plan-Wide Lack of Credible Mortality Experience . The following information must be provided in tabular form for each plan that is not within the Permissive Group and which does not fall within one of the exceptions provided in subsection .02 of this section:

(1) The number of male deaths during the Lack of Credible Mortality Experience Demonstration Period; and

(2) The number of female deaths during the Lack of Credible Mortality Experience Demonstration Period.

.05 Demonstrations of Lack of Credible Mortality Experience for Certain Popula- tions . The number of deaths for the population during the Lack of Credible Mortality Experience Demonstration Period must be provided in tabular form for each relevant population within the Plan (or plans within the Permissive Group) for which the use of substitute mortality tables is not requested.

The relevant populations for this purpose would, for example, be nondisabled females if the request was to use a substitute mortality table for nondisabled males (but for no other individuals) where separate mortality tables were used for disabled individuals pursuant to § 430(h)(3)(D). Similarly, the relevant populations would be male non-annuitants and females, in each case including disabled individuals, if the request was to use a substitute mortality table for male annuitants (but not for male non-annuitants) where separate mortality tables were not used for disabled individuals pursuant to § 430(h)(3)(D).