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Part III Administrative Procedural and Miscellaneous 26 CFR 601. 201 Rulings and determination letters. Also Part I 430. Rev* Proc* 2008-62 SECTION 1. PURPOSE AND CHANGES FROM REV. PROC. 2007-37. 01 The purpose of this revenue procedure is to set forth the procedure by which the sponsor of a defined benefit plan other than a multiemployer plan may request and obtain approval for the use of plan-specific substitute mortality tables in accordance with 430 h 3 C of the Internal Revenue Code...

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