17 pages. Excerpt: Section 1.430(h)(3)–1, which provides generally applicable mortality tables, applies to plan years beginning on or after January 1, 2008. Section 1.430(h)(3)–2, which provides rules regarding the approval and use of substitute mortality tables, applies to plan years beginning on or after January 1, 2009. Taxpayers may rely on the provisions of § 1.430(h)(3)–2 for plan years beginning during 2008. For example, taxpayers can use the exceptions contained in § 1.430(h)(3)–2(d)(1) from the general rule that all controlled group members must use substitute mortality tables in order for any controlled group member to use substitute mortality tables ... if those mortality tables were approved by the IRS under the procedures set forth in Rev. Proc. 2007–37.

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