Common use of Future Enhancements Clause in Contracts

Future Enhancements. (1) It is expected that the EPCRS revenue procedure will continue to be updated on a periodic basis, including, as noted above, further improvements to EPCRS based on comments previously received. In addition, the Service and Treasury continue to invite further comments on how to improve EPCRS. Comments should be sent to: Internal Revenue Service Attention: T:EP:RA:VC 0000 Xxxxxxxxxxxx Xxxxxx XX Xxxxxxxxxx, X.X. 00000 (2) The Service and Treasury are considering expanding the procedures under EPCRS and are interested in receiving comments regarding, among other things, appropriate correction procedures for failures arising under Simple IRAs (under section 408(p)). Submissions related to Simple IRAs are currently being accepted by the Service on a provisional basis outside of EPCRS. (3) It is expected that procedural changes may be made in EPCRS during 2001 in connection with the general reorganization of the Service. For example, the address to which comments, submissions, and other correspondence is sent in connection with EPCRS may be changed. Such procedural changes will be announced if and when they are made.

Future Enhancements. (1) It is expected that the EPCRS revenue procedure will continue to be updated on a periodic basis, including, as noted above, further improvements to EPCRS based on comments previously received. In addition, the Service and Treasury continue to invite further comments on how to improve EPCRS. Comments should be sent to: Internal Revenue Service Attention: T:EP:RA:VC 0000 Xxxxxxxxxxxx Xxxxxx XX Xxxxxxxxxx, X.X. 00000 (2) The Service and Treasury are considering expanding the procedures under EPCRS and are interested in receiving comments regarding, among other things, appropriate correction procedures for failures arising under Simple SIMPLE IRAs (under section □ 408(p))) and □□457(b) plans. Submissions related to Simple SIMPLE IRAs are currently being accepted by the Service on a provisional basis outside of EPCRS. Submissions relating to □□457(b) eligible governmental plans will be accepted by the Service on a provisional basis outside of EPCRS. Submissions relating to other □□457(b) eligible plans may be accepted outside EPCRS as Employee Plans develops experience in the □□457 area. (PART II. PROGRAM EFFECT AND ELIGIBILITY SECTION 3) It is expected that procedural changes may be made in EPCRS during 2001 in connection with the general reorganization of the Service. For example, the address to which comments, submissions, and other correspondence is sent in connection with EPCRS may be changed. Such procedural changes will be announced if and when they are made.EFFECT OF EPCRS; RELIANCE

Future Enhancements. (1) It is expected that the EPCRS revenue procedure will continue to be updated on a periodic basis, including, as noted above, further improvements to EPCRS based on comments previously received. In addition, the Service and Treasury continue to invite further comments on how to improve EPCRS. Comments should be sent to: Internal Revenue Service Attention: T:EP:RA:VC 0000 Xxxxxxxxxxxx Xxxxxx XX Xxxxxxxxxx, X.X. 00000 (2) The Service and Treasury are considering expanding the procedures under EPCRS and are interested in receiving comments regarding, among other things, appropriate correction procedures for failures arising under Simple SIMPLE IRAs (under section  408(p))) and 457(b) plans. Submissions related to Simple SIMPLE IRAs are currently being accepted by the Service on a provisional basis outside of EPCRS. Submissions relating to 457(b) eligible governmental plans will be accepted by the Service on a provisional basis outside of EPCRS. Submissions relating to other 457(b) eligible plans may be accepted outside EPCRS as Employee Plans develops experience in the 457 area. (PART II. PROGRAM EFFECT AND ELIGIBILITY SECTION 3) It is expected that procedural changes may be made in EPCRS during 2001 in connection with the general reorganization of the Service. For example, the address to which comments, submissions, and other correspondence is sent in connection with EPCRS may be changed. Such procedural changes will be announced if and when they are made.EFFECT OF EPCRS; RELIANCE