SECTION 6. IDENTIFICATION OF

PLANS

Bulletin No. 2024–34 525 August 19, 2024

(5) Date of plan establishment; (6) If the plan is a newly-affiliated plan under § 1.430(h)(3)-2(f)(2), the date of the merger, acquisition, or similar transaction described in § 1.410(b)-2(f), and the last day of the transition period described in § 1.430(h)(3)-2(f)(3); and

(7) If the applicant or a member of the applicant’s controlled group is an employer whose employees participate in a multiple-employer plan, whether the portion of the multiple-employer plan’s funding target attributable to employees and former employees of the applicant and the members of the applicant’s controlled group is less than or equal to 50 percent (so that the multiple-employer plan is not treated as being maintained by the applicant or a member of the applicant’s controlled group under § 1.430(h) (3)-2(c)(7)(ii)).

.03 Other plans for which substitute mortality tables are being used or are intended to be used. The following information must be provided for each plan that is subject to § 430 covering employees of the applicant, or a member of the applicant’s controlled group (including a multiple-employer plan that is treated as maintained by the applicant or a member of the applicant’s controlled group pursuant to § 1.430(h)(3)-2(c)(7)(ii)), for which substitute mortality tables are being used or for which a request for approval to use substitute mortality tables has been submitted or will be submitted:

(1) Plan name; (2) Plan number; (3) Plan year (calendar year, or if a fiscal year, the first and last day of the plan year);

(4) Employer identification number; (5) Date of plan establishment; (6) If the applicant has received previous approval to use substitute mortality tables for that plan, the date of that approval;

(7) If the applicant has requested approval to use substitute mortality tables for that plan (but not yet received approval), the date of that request; and

(8) If the applicant has not yet requested approval to use substitute mortality tables for that plan, the expected date of the submission.

.04 Special rule for multiple-employer plans . If the applicant is the plan admin

istrator of a multiple-employer plan (who is treated as the plan sponsor under § 1.430(h)(3)-2(c)(7)(i)), the request for approval to use substitute mortality tables must include either:

(1) A statement that none of the employers whose employees participate in the plan are treated as maintaining the plan under § 1.430(h)(3)-2(c)(7)(ii); or

(2) If one or more of the participating employers is treated as maintaining the plan under § 1.430(h)(3)-2(c)(7)(ii), the information specified in section 6.02 and 6.03 of this revenue procedure, as applicable, treating each such employer as the applicant.

.05 Spun-off plans . The following additional information must be provided with respect to each plan that is subject to § 430 and is maintained by the applicant or a member of the applicant’s controlled group, that was spun off from another plan (“original plan”) maintained by the applicant or a member of the applicant’s controlled group within the 5-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 original plan;

(2) The employer identification number of the employer maintaining the spunoff plan and the employer identification number of the employer maintaining the original plan;

(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 original plan immediately before the spinoff; and

(5) The reason for the spinoff.