SECTION 4. APPLICATION

.01 A person who files Form 10–KSB, Annual Report of Small Business Issuers, pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934, either separately or consolidated with another person, must disclose in Item 3 (Legal Proceedings) of Form 10–KSB the requirement to pay any penalty specified in section 2.05 of Rev. Proc. 2005–51.

.02 A person who files Form 11–K, An- nual Report of Employee Stock Purchase, Savings and Similar Plans, must disclose in the Form 11–K, under the subheading “Legal Proceedings”, the requirement to pay any penalty specified in section 2.05 of Rev. Proc. 2005–51.

.03 A person who files Form 20–F, An- nual Report of Foreign Private Issuers, pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934, either separately or consolidated with another person, must disclose in Item 8 (Financial Information) of Form 20–F, under the subheading “Legal Proceedings”, the requirement to pay any penalty specified in section 2.05 of Rev. Proc. 2005–51.

.04 A person who files Form 40–F, An- nual Report of Certain Canadian Issuers, pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934, either separately or consolidated with another person, must disclose in the Annual Information Form filed as part of the Form 40–F, under the subheading “Legal Proceedings”, the requirement to pay any penalty specified in section 2.05 of Rev. Proc. 2005–51.

.05 A person who files Form N–SAR, Annual Report of Registered Investment Companies, pursuant to section 13 or 15(d)