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SECTION 8. DEMONSTRATION OF

Internal Revenue Bulletin 2017-43 · 2026-10-03 edition · updated 2026-10-04 · United States

POPULATION STABILITY

.01 Required comparison of population count . The following information must be provided in tabular form for each population within the Plan (or plans within the Aggregated Group) for which approval to use substitute mortality tables 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 approval to use substitute mortality tables is requested.

.02 Additional requirement for signif- icant change in participant count . If the number of individuals described in section 8.01(2) of this revenue procedure is less than 80 percent or more than 120 percent of the number of individuals described in section 8.01(1) of this revenue procedure, then information and analysis that shows that the mortality experience during the Experience Study

Period (taking into account any adjustments described in section 7.07 of this revenue procedure) is accurately predictive of the future mortality of the population must be provided.

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▸Contents — Internal Revenue Bulletin 2017-43
Internal Revenue Bulletin 2017-43

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