•\::1",;.Ag{_i .t .,,. " i TAX EXEMPT AND GOVERNMENT ENTITIES OIVtSlON Release Number: 202406018 R elease D a te: 2/9/2024 UIL Code: 430-00-00 DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D.C. 20224 NOV l 3 2023 Re: Su bmission requesting the use of plan-specific base substitute mortality tables Taxpayer= EIN: Plans for which base substitute mortality tables are requested: Plan 1 = EIN: (Plan No. ) Plan 2 =: EIN: (Plan No. Dear This letter is to inform you that your request to use base substitute mortality tables for making compu tation s under section 430 of the Internal Revenue Code ("Code") for Plan 1 and Plan 2 has been granted with respect to the popul ations specified in this letter. This ruling is effective for a period of up to 5 plan years beginning with the plan year comm encin g January 1, 2024 for Plan 1 and Plan 2. Approval has been granted in accordance with section 430(hX3) of the Code and section 303(h )(3) of the Employee Retirement Income Security Act of 197 4, as amended ("ERISA"). This approval applies to the following specific populations: • Aggregated Plan 1 and Plan 2 Male annuitants (including disabled annuitants) • Aggregated Plan 1 and Plan 2 - Female annuitants (including disabled annuitants) Effective January 1, 2019, Plan 1 and Plan 2 have been relying on base subst itute mortality tables previously approved on November 20, 2018 for a period up to 5 years which will expire on December 31, 2023. The Taxpayer is the parent company of the plan sponsors for Plan 1 and Plan 2. Both Plan 1 and Plan 2 are the only pension plans subject to section 430 of the Code maintained within the