Does anyone know of how the "would result in an adverse business impact that is greater than de minimis" exception should be interpreted by plan sponsors who want to hold off the mortality table change for this year? I represent a company that has 3 billion in revenue each year and postponement of mortality table change would only yield a savings around 10 million. I anticipate that this is not sufficient to meet the requirement of the Notice but wouldn't mind having some guidance to reference. Thank you.