PART III. APPLICANT’S REPRESENTATIONS

A. Under Examination

To the best of my knowledge:

1. The subject plan is not currently under examination of either an Employee Plans Form 5500 series return or other Employee Plans examination,

2. The Plan Sponsor is not under an Exempt Organizations examination (that is, an examination of a Form 990 series return or other Exempt Organizations examination),

3. Neither the Plan Sponsor nor any of its representatives has received verbal or written notification from the Tax Exempt and Government Entities Division of the Internal Revenue Service (“Service”) of an impending examination or of any impending referral for such examination nor is the plan in Appeals or litigation for any issues raised in such an examination, and

4. The subject plan is not currently under investigation by the Criminal Investigation Division of the Internal Revenue Service.

September 2, 2008 527 2008–35 I.R.B.

B. Abusive tax avoidance transaction (check box that applies)

are provided in a separate statement which has been included with the submission.

C. Compliance Fee

The Applicant will neither attempt to amortize, deduct, or recover from the Internal Revenue Service any compliance fee paid in connection with this compliance statement nor receive any Federal tax benefit on account of payment of such compliance fee.

D . Penalties of Perjury

Under penalties of perjury, I declare that I have examined this submission, including accompanying documents and representations. To the best of my knowledge and belief, the facts and information presented in support of this submission are true, correct, and complete.

Signed: Date:

Name (printed):

Title:

PART IV: ENFORCEMENT RESOLUTION (to be completed by IRS only)

The Internal Revenue Service will not pursue the sanction of revoking the tax-favored status of the plan under §§ 401(a), 403(b), 408(k), or 408(p) of the Internal Revenue Code on account of the failure(s) described in the schedules submitted pursuant to this Appendix F. This compliance statement considers only the acceptability of the correction method(s) and the revision(s) of administrative procedures described in the schedules submitted pursuant to this Appendix F submission and does not express an opinion as to the accuracy or acceptability of any calculations or other material submitted with the application. In no event may this compliance statement be relied on for the purpose of concluding that the plan or Plan Sponsor (as defined in Rev. Proc. 2008–50) was not a party to an abusive tax avoidance transaction. The compliance statement should not be construed as affecting the rights of any party under any other law, including Title I of the Employee Retirement Income Security Act of 1974.

This compliance statement is conditioned on (1) there being no misstatement or omission of material facts in connection with the submission and (2) the completion of all corrections described in the applicable schedule(s) to this Appendix F submission within one hundred fifty (150) days of the date of the compliance statement.

In addition: (paragraph applies only if checked by the Service)

timely for the purpose of making available the extended remedial amendment period set forth in Revenue Procedure 2007–44, 2007–28 I.R.B. 54, or its successors. However, this compliance statement does not constitute a determination as to whether any such plan amendment, as drafted, complies with the applicable change in qualification requirements.

distributions to be reported on Form 1099–R with respect to the participant(s) affected by the failure(s). The repayments made pursuant to the correction of such loan(s) will not result in an affected participant having additional basis in the plan for the purpose of determining the tax treatment of subsequent distributions from the plan to such participant(s).

to be reported on Form 1099–R with respect to the participant(s) affected by the failure(s). However, the plan will be permitted to report deemed distributions on Form 1099–R in the year of correction instead of the year of the failure.

2008–35 I.R.B. 528 September 2, 2008

§ 4974.

Approved:

Joyce Kahn, Manager Employee Plans Voluntary Compliance Tax Exempt and Government Entities Division

Date:

September 2, 2008 529 2008–35 I.R.B.

APPENDIX F, SCHEDULE 1 Interim and Certain Discretionary Nonamender Failures

Plan Name: EIN: Plan #:

(Please include the plan name, EIN, and plan number information on each page of the submission.)