SECTION 9. INFORMATION

REGARDING OTHER PLANS IN THE APPLICANT’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

Bulletin No. 2024–34 527 August 19, 2024