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Text of Rev. Proc. 2008-62: Use of DB Plan-Specific Substitute Mortality Tables (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 30, 2008
27 pages. Modifies Rev. Proc. 2007-37; incorporates changes from the final regulations under Code section 430. Requests for approval filed on or after December 1, 2008 must comply with the new procedures. Earlier-filed requests may comply with the new procedures or alternatively may satisfy the requirements of the proposed regulations and Rev. Proc. 2007-37.
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