SECTION 9. DEMONSTRATIONS OF

LACK OF CREDIBLE MORTALITY EXPERIENCE

.01 General Rule . For all plans maintained by the applicant, except as described in subsections .02 and .03 of this section, the 4-year period of time used to demonstrate a lack of credible mortality experience must be identified (the “Lack of Credible Mortality Experience Demonstration Period”).

.02 General Exception . Plans described in paragraphs (1), (2), or (3) are not required to identify a Lack of Credible Mortality Experience Demonstration Period.

(1) Plans for which the use of substitute mortality tables is requested for all populations (other than disabled populations for whom the tables prescribed under § 430(h)(3)(D) are used);

(2) Plans for which the use of substitute mortality tables has previously been approved by the Service and the term of years of such approval ends subsequent to the last day of the Requested Effective Plan Year; and

(3) Newly acquired plans for which the last day of the period described in § 410(b)(6)(C) is a date on or after the first day of the plan year for which the use of substitute mortality tables is requested.

.03 Exception for Certain Newly Ac- quired Plans . Newly acquired plans (as defined in § 1.430(h)(3)–2) for which the last day of the period described in § 410(b)(6)(C) is a date prior to the first day of the plan year for which the use of substitute mortality tables is requested, and for which the applicant has elected not to include mortality experience prior to the date of the acquisition, may identify

2007–25 I.R.B. 1436 June 18, 2007

method (and the rationale for the method) used for the extension must be described.

.06 Standard Mortality Tables . For purposes of this revenue procedure, the following are the Standard Mortality Tables:

(1) The Male Base Non-Annuitant Mortality Table (Year 2000) as set forth in § 1.430(h)(3)–1;

(2) The Male Base Annuitant Mortality Table (Year 2000) as set forth in § 1.430(h)(3)–1;

(3) The Female Base Non-Annuitant Mortality Table (Year 2000) as set forth in § 1.430(h)(3)–1;

(4) The Female Base Annuitant Mortality Table (Year 2000) as set forth in § 1.430(h)(3)–1;

(5) The Male Base Combined Mortality Table (Year 2000) determined in accordance with subsection .07 of this section; and

(6) The Female Base Combined Mortality Table (Year 2000) determined in accordance with subsection .07 of this section.

.07 Gender-Specific Base (Year 2000) Mortality Combined Tables . For purposes of this revenue procedure, the Male Base Combined Mortality Table (Year 2000) is the table determined through application of the male Weighting Factors for Small Plans (the “Weights”) to the Male Base Non-Annuitant and Annuitant Mortality Tables (Year 2000) as set forth in § 1.430(h)(3)–1. Similarly, the Female Base Combined Mortality Table (Year 2000) is the table determined through application of the female Weights to the Female Base Non-Annuitant and Annuitant Mortality Tables (Year 2000) as set forth in § 1.430(h)(3)–1.