PART VII. ENFORCEMENT RESOLUTION (to be completed by IRS only)

The 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) on account of the failure(s) described in this submission. This compliance statement considers only the acceptability of the correction method(s) and the revision(s) of administrative procedures described in the 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 within one hundred fifty (150) days of the date of the compliance statement.

in section 6.05(3)(a) of Rev. Proc. 2008–50 as if they had been adopted timely for the purpose of making available the extended remedial amendment period currently 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 amendments, as drafted, comply with the applicable changes in qualification requirements.

September 2, 2008 523 2008–35 I.R.B.

participant(s) affected by the failure(s), and 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).

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.

distributions from the IRA(s) of the affected participant(s) and returning those distributions to the plan, the Service will not pursue % of the 10% additional income tax under § 72(t).

Approved:

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

Date:

2008–35 I.R.B. 524 September 2, 2008

APPENDIX E ACKNOWLEDGEMENT LETTER

[ ]

[ ]

[ ]

[ ]

Applicant’s Name:

Plan Name:

[insert plan name]

Plan No.

[insert plan number]

Control No.:

(to be completed by IRS)

Received Date:

(to be completed by IRS)

[INSERT NAME AND ADDRESS OF PLAN SPONSOR OR AUTHORIZED REPRESENTATIVE AT LEFT]

The Internal Revenue Service, Employee Plans Voluntary Compliance, has received your VCP submission for the above-captioned plan. Your request has been assigned the control number listed above. This number should be referred to in any communication to us concerning your submission.

You will be contacted when the case is assigned to an agent. If you need to inquire about the status of your case prior to that date, please call (626) 312–4921 (not a toll-free number). Please leave a message with the name of the plan, the Control Number, your name, and a phone number where you can be reached.

Thank you.

September 2, 2008 525 2008–35 I.R.B.

APPENDIX F STREAMLINED VCP SUBMISSION

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