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

EXHIBIT D (CONTINUED)23. Under Examination means (a) a Plan under an Employee Plans examination (Form 5500 seriesor other), (b) a Plan Sponsor under an Exempt Organizations examination (Form 990 series orother); or (c) a Plan under investigation by the Criminal Investigation Division of the IRS. Alsoincluded is a Plan that has received verbal or written notification from Employee Plans or PlanSponsor has received a verbal or written notification form Exempt Organizations of an impendingexamination, of an impending referral for an examination, or is in Appeals or litigation for issuesraised in an examination. A Plan that is aggregated for nondiscrimination testing (401(a)(4),401(a)(26), 410(b), or 403(b)(12) with a Plan under examination is considered to be UnderExamination for this filing. A Plan that is aggregated for qualification requirements (401(a)(30),415, 416 but not the average benefits test of 410(b)(2)) with a Plan under examination isconsidered to be Under Examination for this filing. A Plan is considered to be Under Examinationif the Plan Sponsor has filed any Form 5300 series form and the Employee Plans Agent notifiesthe Plan Sponsor or representative of possible Qualification Failures even if not formally notifiedof an examination (including partial termination concerns on a Plan termination). See section5.03 of Rev. Proc. 2006-27 for more details.24. See Rev. Proc. 2006-27ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 63