SECTION 3. GENERAL

ADMINISTRATIVE PROCEDURES

.01 In general . A request for approval to use substitute mortality tables for a plan that would first apply for a plan year beginning on or after January 1, 2025, must satisfy the requirements of § 1.430(h)(3)-2 and this revenue procedure. Except as provided in this revenue procedure, the procedures set forth in Rev. Proc. 2024-4 (or its successors) apply to a request for approval to use substitute mortality tables.

.02 Address and user fee for applica- tion . A request for approval to use substitute mortality tables must be submitted to the address specified in section 31 of Rev. Proc. 2024-4, 2024-1 IRB 160 (or the corresponding section of its successors).

The user fee required by section 6.02(15) of Rev. Proc. 2024-4 (or the corresponding section of its successors) must be sent with the request.

.03 Necessary procedural documents . A request will not be considered for approval unless it complies with this section 3.03.

(1) The request (and any subsequently provided additional information) must be signed by the plan sponsor (“applicant”) or an authorized representative of the applicant who is described in section 6.02(11) (a), (b), (c), (d) or (e) of Rev. Proc. 2024-4 (or the corresponding sections of its successors). ² If an authorized representative signs the request or will appear before the IRS in connection with the request, a properly signed and dated Form 2848, Power

of Attorney and Declaration of Represen- tative, must be submitted with the request. An individual is not an authorized representative of the applicant merely because the individual is the administrator or a trustee of the plan.

(2) The request must include a declaration in the following form: “Under penalties of perjury, I declare that I have examined this request, or this modification to the request, including accompanying documents, and, to the best of my knowledge and belief, the request or the modification includes all the relevant facts relating to the request, and such facts are true, correct, and complete.” This declaration must be signed by the applicant (for example, by an authorized officer of a corporate applicant), in compliance with section 6.02(14) of Rev. Proc. 2024-4 (or the corresponding section of its successors). The signature of an individual with a power of attorney will not satisfy the requirements of this section 3.03(2).

(3) Because a request for approval to use substitute mortality tables constitutes a request for a ruling, compliance with § 6110 of the Code is required. Section 601.201 of the Statement of Procedural Rules sets forth the requirements applicable to requests for rulings and determination letters that are subject to § 6110. Section 601.201(e) provides specific instructions to applicants.

The applicant must include with the request either a statement of proposed deletions and the statutory basis for each proposed deletion, or a statement that no information other than names, addresses, and taxpayer identifying numbers need be deleted.

(4) The checklist set forth in Appendix A of this revenue procedure must be completed, signed, and dated by the applicant or authorized representative, and included at the front of the request.

.04 Optional use of electronic format for certain information . In addition to providing the submission in written format, an applicant may provide the information required under sections 7.04 and 7.05 of this revenue procedure and section 10.02 or 10.03 of this revenue procedure, as

applicable, in electronic format (such as a spreadsheet on a USB drive). An applicant may also include Form 15314 (TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users) with their application which provides permission by the taxpayer to allow for the digital exchange of information with the IRS. Providing that information in electronic format may expedite the IRS review of the applicant’s request.