• · ' . �; ;; .. � ,. � ... ; • .1 -· .!' " 4 : NOV O 8 202� Release Number: 202505025 Release Date: 1/31/2025 Re: Substitute mortality table ruling Taxpayer= (EIN: Plan 2 = (EIN: Other plan in controlled group: Plan 1 = (EIN: Dear ; Plan No. ; Plan No. This letter is to inform you that your request to use substitute mortality tables for making computations under section 430 of the Internal Revenue Code ("Code") for the above Plan 2 has been granted with respect to the populations spec ified in this letter. This ruling is effective for a period of up to 5 plan years beginning with the plan year commencing October 1, 2024. Your request has been granted in accordance with section 430(h)(3) of the Code and section 303(h)(3) of the Employee Retirement Income Security Act of 1974 ("ERISA"). T his approval applies to the following specific populations: • Combined annuitant and non-annuitant healthy and disabled males • Combined annuitant and non-annuitant healthy and disabled females Taxpayer also requests approval for substitute mortality tables for Plan 1, which will be addressed in a separate ruling letter. Taxpayer previously received two rulings, both dated November 14, 2019, granting the use of substitute mortality tables for Plan 1 and Plan 2 effective for a period up to 5