Advisory Committee on Tax Exempt and Government Entities (ACT ...

EXHIBIT D (CONTINUED)Instructions for VCP SubmissionItem by Item InstructionsIf John Doe submission, check box and skip to Question 51. Name and Address of Plan Sponsor as shown on IRS Form 5500.2. Insert 9 digit Taxpayer Identification Number shown on IRS Form 5500.3. Name of Plan from Plan document4. Three digit Plan Number assigned under Department of Labor regulations and shown on IRSForm 5500.5. Name of authorized representative. If not an employee of the Plan Sponsor, attached IRS Form2848 Power of Attorney.6. Type of Plan – for Qualified Plans Only use the following 2-digit CodeDefined Benefit QP 1401(k) QP 2Money Purchase QP 3Profit Sharing QP 4Stock Bonus QP 5ESOP QP 6Cash Balance QP 7Other QP 87. See Rev. Proc. 2007-27 for Special Submissions.An Orphan Plan is one where the Plan Sponsor no longer exists, cannot be located, is unable to maintainthe Plan or has abandoned the Plan pursuant to DOL regulations, as determined by an Eligible Party.See section 5.06 of Rev. Proc. 2006-27 for more information.8. Qualification Failure – Use the following 2-digit CodePlan Document FailureDisqualifying ProvisionMissing ProvisionOperational FailureQualified Plan Minimum Top-Heavy Benefit – 416Qualified Plan ADP Test - 401(k)(3)Qualified Plan ACP Test - 401(m)(2)Qualified Plan Multiple Use Test prior to January 1, 2002 - 401(m)(9)Qualified Plan Excess Deferrals - 402(g)Qualified Plan Exclusion of Eligible Employee from contributions or accruals – not 401(k)/(m)Qualified Plan Exclusion of Eligible Employee from contributions or accruals – 401(k)/(m)Qualified Plan Minimum Distribution - 401(a)(9)Qualified Plan Participant or Spouse Consent – 401(a)(11), 411(a)(11), 417Qualified Plan Excess 415 – Defined Contribution PlanQualified Plan LoanQualified Plan Excess DistributionSARSEP deferral percentage Failure (408)(k)(6)(A)(iii)SEP or SIMPLE under contribution FailureSEP or SIMPLE Excess Failure403(b) Plan - 403(b)(12)(A)(ii) relating to universal availability of salary reduction contributions403(b) Plan - 401(m) test per 403(b)(12)(A)(i)403(b) Plan - 401(a)(17) relating to compensation limit per 403(b)(12)(A)(i)403(b) Plan – 403(b)(7) or (11) relating to distribution restrictions403(b) Plan – 403(b)(10) relating to incidental death benefits403(b) Plan – 403(b)(10) relating to minimum required distributionsADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 61 CodeP1P2CodeOF1OF2OF3OF4OF5OF6OF7OF8OF9OF10OF11OF12OF13OF14OF15OF16OF17OF18OF19OF20OF21