#70

Dear Sir or Madam,

In response to your query (#504BG RE: Classification Change of Employee Designations), I would like to refer you to IRS form 88S (2011 Revision) for determination of current, past, and future designation assignments. To receive a timely designation assignment and avoid substantial audit fees, back taxes, and/or fines, please wet sign and return form 88S no less than 60 days before anticipated classification change, or no more than 24 hours after actualized change, excluding bank and national holidays. If such changes have already taken place and there is written evidence and verifiable proof of no malicious intent, the incident may qualify for exempt classification under the Ignorance Clause (Section C, Chapter 138, Declaration F19). To file a petition under IC, please wet sign and return forms 74G and H along with 88S, leaving all questions pertaining to the 2011 Revisions to the leading form blank.

Yours Sincerely.