Part IV. Response to Comments

Comment and IRS Acknowledgement Sheet

For Comments on Application for Amortization Extension

If you send any comments about the application for an amortization extension, including whether the plan meets the criteria stated in Part II above, you should provide your name and address below and include this acknowledgement sheet with your comments. The IRS will complete the acknowledgment below, and return it to you. Since the IRS cannot disclose to you any information about any other taxpayer, the IRS cannot tell you anything about any plan’s request for a ruling. Therefore, this acknowledgement sheet will constitute the only response the IRS will make to your comments.

1. To be completed by the person submitting comments to the IRS:

Submitter’s Name and Address:

Plan with respect to which you are making comments:

[INSERT PLAN NAME]

2. To be completed by IRS:

Date your comments were received:

Signature:

Director, Employee Plans

2010–52 I.R.B. 934 December 27, 2010

APPENDIX B. APPLICATION FOR ALTERNATIVE EXTENSION OF AN AMORTIZATION PERIOD CHECKLIST

IS YOUR SUBMISSION COMPLETE?

Instructions

The Service will be able to respond more quickly to your application for an alternative extension of an amortization period if it is carefully prepared and complete. To ensure your application is in order, use this checklist. Answer each question in the checklist by inserting Y for yes, N for no, or N/A for not applicable, as appropriate, in the blank next to the item. Sign and date the checklist (as applicant or authorized representative) and place it on top of your application.

You must submit a completed copy of this checklist with your application. If a completed checklist is not submitted with your application, substantive consideration of your submission will be deferred until a completed checklist is received.

1. If you want to designate an authorized representative, have you included a properly executed Form 2848 (Power of Attorney and Declaration of Representative) ?

2. Have you satisfied all the requirements of Rev. Proc. 2010–4 (especially concerning signatures and penalties of perjury statement)? (See § 3.04(1))

3. Have you included a statement of proposed deletions? (See § 3.04(2))

4. Have you included the user fee required under Rev. Proc. 2010–8? (See § 3.02)

5. Have you included a copy of the written notice that an application for an extension of an amortization period is being submitted, a statement that such notice was delivered to each affected party, and a description of the method used to satisfy the notice requirement? (See § 3.03 and Appendix A)

6. Have you included the general facts concerning the participating employers? (See § 5.01(1))

7. Have you included a description of the industry’s financial state? (See § 5.01(1))

8. Have you included information concerning the extension of the amortization period, including coordination with any extension under § 431(b)(8)(A)(i) of the Code ? (See § 5.01(3))

9. Have you included information concerning the pension plan? (See § 5.01(4))

10. Have you included information concerning other matters pertaining to the plan? (See § 5.01(5))

Signature Typed or printed name of person signing checklist Title or Authority

Date

December 27, 2010 935 2010–52 I.R.B.