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

EXHIBIT D (CONTINUED)Assembling Instructions for the VCP SubmissionAs instructed in Internal Revenue Service Revenue Procedure 2006-27 in Appendix C, the Service will beable to process a Voluntary Correction Program (“VCP”) submission more quickly if the submissionpackage contains all of the items required by the Appendix C check list and the submission is assembledin the following order:1. If applicable, Form 8717 Compliance Fee for Employee Plan Determination Letter Request and thecheck for the determination letter compliance fee made payable to the U.S. Treasury.2. Determination letter application (i.e., Form 5300 series form), if applicable.3. VCP Application Form signed by the Plan Sponsor or Plan Sponsor's authorized representative,with a check for the VCP fee made payable to the U.S. Treasury attached to the front of thesubmission letter.4. Notice of Intent to File VCP Application and all Amended Notices if applicable.5. Power of Attorney (IRS Form 2848) or Tax Information Authorization (Form 8821), if applicable.6. Form 5500, (first three pages and the applicable Financial Information Schedule) or equivalentinformation.7. Copy of opinion or determination letter (if applicable).8. Relevant Plan document language or Plan document (if applicable).9. Plan Amendment if applicable.10. Any other items that may be relevant to the submission.ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 64