Internal Revenue Bulletin:  2004-31 

August 2, 2004 



The Service will be able to respond more quickly to your request for an extension of an amortization period if it is carefully prepared and complete. To ensure your request is in order, use this checklist. Answer each question in the checklist by inserting Y for yes, N for no, or N/A for not applicable, as appropriate, in the blank next to the item. Sign and date the checklist (as taxpayer or authorized representative) and place it on top of your request.

You must submit a completed copy of this checklist with your request. If a completed checklist is not submitted with your request, substantive consideration of your submission will be deferred until a completed checklist is received.

__________ 1. If you want to designate an authorized representative, have you included a properly executed Form 2848 (Power of Attorney and Declaration of Representative)?
__________ 2. Have you satisfied all the requirements of Rev. Proc. 2004-4 or its successors (especially concerning signatures and penalties of perjury statement)? (See section 3.03(1))
__________ 3. Have you included statement of proposed deletions? (See section 3.03(2))
__________ 4. Have you included the user fee required under Rev. Proc. 2004-8 or its successors? (See section 3.02)
__________ 5. Have you included a copy of the written notification that an application for an extension of an amortization period has been submitted and a statement that such notice was hand delivered or mailed to each employee organization, participant, beneficiary and alternate payee? (See section 3.03(3) and Appendix A)
__________ 6. Have you included the general facts concerning the employer? (See section 3.04(1))
__________ 7. Have you included a description of the employer’s financial condition? (See section 3.04(2))
__________ 8. Have you included information concerning the extension of the amortization period? (See section 3.04(3))
__________ 9. Have you included information concerning the pension plan? (See section 3.04(4))
__________ 10. Have you included information concerning other pension, profit-sharing, or stock bonus plans of the employer? (See section 3.04(5))
__________ 11. Have you included information concerning other matters pertaining to the plan? (See section 3.04(6))
Signature Date   
Title or Authority
Typed or printed name of person signing checklist

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