SECTION 8. DEMONSTRATION OF

STABILITY

.01 The following information must be provided in tabular form for each population within the Plan (or plans within the Permissive Group) for which the use of a substitute mortality table is requested, aggregating all plans that have the same plan year:

(1) The average number of individuals within the population during the Experience Study Period; and

(2) The number of individuals within the population as of the last day of the plan year immediately preceding the plan year during which the use of substitute mortality tables is requested.

(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 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 a newly affiliated plan under § 1.430(h)(3)–2(d)(1)(iii)(B), the date of the merger, acquisition, or similar transaction described in § 1.410(b)–2(f), and the last day of the plan year described in § 1.430(h)(3)–2(d)(1)(iii)(A); 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.