PART VII. ENCLOSURES

In addition to the applicable enclosures listed on Appendix F, the Plan Sponsor encloses the following with this submission:

• Loan amortization schedules for affected participants (A sample representation may be provided if there are multiple participants affected.)

• Specific calculations for each affected employee or a representative sample of affected employees (The sample calculations must be sufficient to demonstrate each aspect of the correction method proposed ( e.g., for a failure with respect to a loan that exceeds the maximum amount permitted by § 72(p)(2)(A), the calculations must include the amounts of the excess loan amounts that will be repaid to the plan, determination of the outstanding loan balance, and the proposed method of repayment of the outstanding loan balance; for the correction of a defaulted loan, the enclosure should set forth the periods of such loan defaults.))

2008–35 I.R.B. 552 September 2, 2008

APPENDIX F, SCHEDULE 6 Employer Eligibility Failure (401(k) and 403(b) Plans only)

Plan Name: EIN: Plan #:

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