SECTION 9. INFORMATION

REGARDING OTHER PLANS IN THE PLAN SPONSOR’S CONTROLLED GROUP

.01 General rule . Under § 1.430(h)(3)– 2(e), a population lacks credible mortality information if the number of deaths during the experience study is less than 100. For all plans maintained by the applicant or a member of the applicant’s controlled group (other than a plan for which approval to use substitute mortality tables is requested or used for all populations or a newly affiliated plan with respect to which the transition period has not ended before the first day of the Requested Effective Plan Year), the applicant must identify the following information for any population for which there is a lack of credible mortality information (such that substitute mortality tables may not be used for that population):

(1) The period of time used to demonstrate a lack of credible mortality information (“Demonstration Period”), and

(2) The number of deaths during that period.

.02 Alternative demonstrations of lack of credible mortality information . In lieu of the information described in section 9.01(2) of this revenue procedure, a lack of credible mortality information may be demonstrated by providing alternative information that demonstrates to the satisfaction of the Commissioner that the number of male and/or female deaths did not exceed 100 during the Demonstration Period. For example, a year-by-year reconciliation of the participant population (such as might be shown in an actuarial valuation report) might be submitted showing that the total number of participants leaving the plan during the Demonstration Period is less than 100, as this would demonstrate that the number of male and female deaths must also be less than 100 during that period. Similarly, if the total number of participants in the plan does not exceed 100 for any year during the Demonstration Period, the year-byyear number of participants in the plan

during such period might be submitted in lieu of the information described in section 9.01(2) of this revenue procedure, as this would show that the number of male and female deaths must also be less than 100 during that period.