This issue is in the Rules so cannot be addressed just in the TMEP, but here goes. 37 C.F.R. §2.161. requires the following of a declaration of excusable non-use:
(2) If the registered mark is not in use in commerce on or in connection with all the goods or services in the registration, set forth the date when use of the mark in commerce stopped and the approximate date when use is expected to resume; and . . ."
For Section 44(e) registrations, the mark may never have been in use in the first place, and may never have been used since registration. (And there actually can be valid reasons why the non-use is, nonetheless, excusable.) However, the regulation does not apply only to use-based registrations, so office actions will sometimes issue requiring 44(e) registrants to state the date when the use was discontinued. The regulation should be changed to require the form to state the date when use stopped only in the case of use-based applications; or, at the very least, acknowledge that an exception to this requirement may exist for 44(e) registrations. The same applies to Sec. 66(a) registrations (37 CFR 7.37). Thank you.