SECTION 10. MEMBER’S REQUEST

FOR THE IRS TO DESIGNATE A SUBSTITUTE AGENT UNDER § 1.1502–77(d)(3)(i)

.01 In general . If a terminating common parent does not designate a substitute agent and there is no default substitute agent under § 1.1502–77(d)(2), one or more members of the group may request that the IRS designate a substitute agent pursuant to § 1.1502–77(d)(3)(i) for consolidated return years beginning on or after June 28, 2002. Such request may (but is not required to) propose a member (or a successor of a member) for the IRS to designate as substitute agent.

.02 When to file . A request by a member of the group that the IRS designate a substitute agent may be filed at any time after the common parent’s existence terminates and before the IRS designates a substitute agent.

.03 Contents . A request for designation of a substitute agent must be in writing and contain the following information:

(1) The heading “REV. PROC. 2002– 43: REQUEST FOR DESIGNATION OF SUBSTITUTE AGENT UNDER § 1.1502–77(d)(3)” must be typed or legibly printed at the top of the designation;

(2) Name, address, and employer identification number of the terminated common parent;

(3) Name, address, and employer identification number of the proposed substitute agent, if any, and the consolidated return year(s) for which the designation is requested;

(4) The name and employer identification number of the common parent under which the return(s) for which the designation is requested was (were) filed, if different from the common parent named in paragraph (2) of this subsection .03;

(5) The Internal Revenue Service Center where the consolidated return(s) was

(were) or will be filed, as the case may be, for the year(s) for which the designation is requested;

(6) The date the common parent’s existence terminated and the circumstances under which it terminated ( e.g., dissolution under state law or merger into a limited liability company);

(7) The name and address of the corporation(s) (or other person(s)) that have custody of the books and records with respect to the consolidated return year(s) for which the designation is requested, if different from any proposed substitute agent named in paragraph (3) of this subsection .03, and if so, a description of the arrangements available to the proposed substitute agent for access to the books and records; and

(8) The name, address, and phone number of the Examination Team Manager, Appeals Officer or Counsel Attorney, if any, who currently has jurisdiction of the consolidated return year(s) for which the designation is requested.

.04 Signature requirement . A request under this section 10 must contain the following declaration, signed by a duly authorized officer of at least one of the requesting members which was a member of the group for the consolidated return year(s) for which the designation is requested: Under penalties of perjury, I declare that I am authorized to make this request on behalf of the named member of the group and that, to the best of my knowledge, the information provided is true, correct, and complete.

.05 Designation by the IRS . (1) In response to a request under this section 10, the IRS may, in its sole discretion, designate as the substitute agent the member (or successor of the member) proposed by the request, if any, or another member (or successor of another member).

(2) The IRS will notify in writing the designated substitute agent.