SECTION 3. FORFEITURE OF

ALLOCATIONS

If bonds are not issued by June 30, 2011, for any or all of an allocation received by an Indian tribal government pursuant to the First Allocation with respect to which the Indian tribal government does not receive an additional extension as described in section 2.02 of this Announcement, then such allocation is treated as forfeited. If bonds are not issued by December 31, 2011, for any or all of an allocation received by an Indian tribal government pursuant to the First Allocation with respect to which the Indian tribal government receives such an additional extension, then such allocation is treated as forfeited. Any allocation amounts treated as forfeited may be available for allocation by the IRS as part of an allocation process to be announced by the IRS at some future date.