SECTION 5. GENERAL RULES

.01 Contents of request . A request for approval to use substitute mortality tables must include the general information described in this section 5, the plan identification information described in section 6 of this revenue procedure, the credible mortality information demonstrations described in section 7 of this revenue procedure, the population stability demonstrations described in section 8 of this revenue procedure, the information regarding other plans in the applicant’s controlled group described in section 9 of this revenue procedure, the Substitute Base Table construction information described in section 10 of this revenue procedure, and the demonstrations described in section 11 of this revenue procedure.

.02 General standard for approval . The IRS will approve a request for approval to use substitute mortality tables that meet the requirements of § 1.430(h)(3)-2 and this revenue procedure unless the IRS determines that the Substitute Base Table does not sufficiently reflect the mortality experience of the applicable plan population.

.03 Proposed period of use . A separate request must be made with respect to each plan (“Plan”), or group of plans that are aggregated under § 1.430(h)(3)2(c)(5) (“Aggregated Group”), for which approval to use substitute mortality tables is requested. The request must state the first day of the first plan year for which the substitute mortality tables are to be applicable (“Requested Effective Plan Year”) and must state the term of years (not more than 10) for which the tables would be used.

.04 Description of populations . The request must include a description of the populations within the Plan (or the Aggregated Group) covered by the request for approval to use substitute mortality tables and a description of the populations, if any, for which the generally applicable mortality tables will be used.

For example, if approval to use substitute mortality tables is requested for nondisabled female individuals (but no other individuals) under a plan for which the mortality tables set forth in Rev. Rul. 96-7, 1996-1 CB 59, are used for disabled individuals pursuant to § 430(h)(3)(D),

then the population covered by the request for approval to use substitute mortality tables would be described as “Nondisabled Females” and the population for whom the generally applicable mortality tables will be used would be described as “Nondisabled Males.”

Similarly, if approval to use substitute mortality tables is requested for male annuitants (but not male nonannuitants) and for females on a combined annuitant/ nonannuitant basis, in each case including disabled individuals, then the populations covered by the request for approval to use substitute mortality tables would be described as “Male Annuitants” and “Females,” and the population for whom the generally applicable mortality tables will be used would be described as “Male Nonannuitants.”