Minimum funding standards for single-employer defined benefit pension plans

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4) The plan year following the plan year in which a substitute mortality tabl used fr a plan population is no longer accurately predictive of future mortality of that population, as determined by the Commissione or as certified by the plan's actury to the satisfaction of the Commissioner, or

(5) The date specified in guidance published in the Interal Revenue Bulletin pursuant to a replacement of mortalit ables specified under section 430(h)(3)(A) of the Code and section 1.430(h)(3)-1 o the Regulations, other than annual updates to the static mortlity table issued pursuant to section 1.430(h)(3)-1(a)(3) of the Reulations or changes to the mortlity improvement rates pursuant to section 1.430(h)(3}-1(a)(2)i)(C) of the Regulations.
We draw your attention to the fct that the male and female nonannultants experienced deaths during the experience study period. Note tnm tnis population will have credible mortality experence if ft experiences at least deths during a -yer period (corresponding to the length of the experience study used to construct the substitute mortlity tables for the other populatlons). It is important to monitor this population t ensure that appropriate action is taken should this ccur1 t void violting paragraph

(2) above.
Also note tht secion 1.430(h)(3}-2(c)(6)(iii) provides that the use of substitute mortlity tables must be discontinue after a significant change in coverage unless the plan's actuary certifies in writng to the satisfaction of the Commissioner that the substitute mortality tables used for the population continue to be accurately predictive of future mortality of the population (taking ino account the effect of the change in the population). For this purpose, a significnt chane in coverage occur if the number of individuals covered by the substitte mortality table for a plan year is less than peroent or more than percent of either (1) he average number of individuals in tat population over the years overed by the experince study on which the substitue mortlity table Is based, or (2) the number of individuals covered by the substitute motality table in a plan year for which a certification described in section 1.430(h)(3)-2(o)(6){iii)(A) o the Regulations was made.
For reference, the averge number of the male and emale annuitant of the Plan over te yar covered by the experienc study, as well as the most recent number of male and female participants in the submission. are as follows:
Average during the ex erience stud riod* rcent data in the
Male and Female
Annuitnts
A certification must be provided each year that it is required under the RegulatioMt as descnbed above, signed by the enolled actuary for the pan and stating that the