SECTION 5. EXPRESSION OF

INTEREST

Each Expression of Interest in applying for an allocation of some or all of the QFCB National Limitation must comply with this Section 5.

(1) Identification of the applicant . The Expression of Interest must identify the applicant by name, address, and taxpayer identification number. There must be sufficient information to establish that the applicant is a qualified issuer within the meaning of section 54B(f).

(2) Contact person. The Expression of Interest must designate one or more persons with knowledge regarding the contemplated application (including the proposed acquisition and transfer of land) whom the applicant authorizes to discuss these matters with the IRS, the USFS, and any relevant State authorities. This designation must include the designee’s name, title, telephone number, fax number, and mailing address. If a designee is not an official or officer of the applicant, the Expression of Interest must include an executed Form 2848 ( Power of Attorney and Declaration of Representative ) that authorizes the IRS, the USFS, and all affected States to discuss with the designee any taxpayer information specifically relating to the potential application, acquisition, and transfer.

(3) General description of the contem- plated qualified forest conservation pur- pose. The Expression of Interest must include a general description of the land proposed to be acquired, the portions of the land that are being considered for transfer to the USFS, and the portions that are being considered for retention by the applicant, if the applicant is a State, or for trans

fer to one or more States. The Expression of Interest must also identify the specific habitat conservation plan approved by the USFWS that applies to the land proposed to be acquired. (The plan must be in effect by the time the Expression of Interest is filed.)

(4) Declaration and signature. The declaration described in Section 16 of this notice must be included in the Expression of Interest, and an authorized official or officer of the potential applicant must sign the document.