SECTION 8. DRAFTING

INFORMATION

The principal author of this revenue procedure is Matthew S. Cooper of the Office of the Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue procedure, contact Matthew S. Cooper at (202) 622–4940 (not a toll-free call).

of the Securities Exchange Act of 1934, either separately or consolidated with another person, must disclose in Sub-Item 77E (Legal Proceedings) of Form N–SAR the requirement to pay any penalty specified in section 2.05 of Rev. Proc. 2005–51.

.06 A person who files Form N–CSR, Annual Report of Registered Investment Companies, 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 1 (Reports to Stockholders) of Form N–CSR, under the subheading “Legal Proceedings”, the requirement to pay any penalty specified in section 2.05 of Rev. Proc. 2005–51.

.07 The same procedures described in sections 4.02 and 4.03 of Rev. Proc. 2005–51 regarding the information that must be disclosed and the deadlines by which persons must make the disclosures on reports filed with the SEC that apply to Form 10–K apply to Forms 10–KSB,

11–K, 20–F, 40–F, N–SAR, and N–CSR, as applicable.