Exhibit 1.55.2-5, Category B & C Flow ChartThis text describes the Category B & C Flow Chart. Note: All documents must be loaded into e-trak and updated (including approvals).It is recommended that the originator(s) consult with Workforce, Organization and Transition (WOT), and Workforce Design Team and W&I Finance during the developmental stages of all change requests.The ROC will not be implemented until concurred and approved by the appropriate official(s).The W&I HCO will notify the initiator when new codes are issued and coordinate implementation. Categories B and C begin with the same four initial actions. The first flow chart item is: PMO or originator reviews, consults with WOT and W&I Finance and finalizes the package.The single connector: PMO or originator obtains the director's approval and routes request via e-trak to W&I Finance.The single connector to: W&I Finance reviews, concurs, or non-concurs; decision will be discussed with PMO or originator. If non-concurred package returned.The single connector to: W&I HCO reviews, concurs or non- concurs; obtains signature of the Director, CMO. Decision will be discussed with PMO or originator. If non- concurred package returned.The single connector to: Proposal presented to the Operations Strategy Board (OpSB).Category B:If Cat. B Proposal approved by W&I commissioner. This action entails two outcomes outlined below--if W&I commissioner does not approve and if W&I commissioner does approve.If W&I commissioner does not approve the Cat. B Proposal, then PMO or originator review, consult with WOT and W&I Finance and finalizes the package.If W&I commissioner does approve the Cat. B Proposal, then a copy of the approved ROC is forwarded to W&I HCO and the change is implemented.The final flow chart item is: Implement change proposal. Category C:If Cat. C Proposal concurred by W&I commissioner. This action entails two outcomes outlined below--if W&I commissioner does not concur and if W&I commissioner does concur.If W&I commissioner does not concur with Cat. C Proposal, then PMO or originator review, consult with WOT and W&I Finance and finalizes the package.If W&I commissioner does concur with Cat. C Proposal, then the proposal is sent for IRS commissioner approval. This action entails two outcomes outlined below--if IRS commissioner does not approve and if IRS commissioner does approve.If IRS commissioner does not approve the Cat. C Proposal, then PMO or Originator review, consult with WOT and W&I Finance and finalizes the package.If IRS commissioner does approve the Cat. C Proposal, then a copy of the approved ROC is forwarded to W&I HCO and the change is implemented.The final flow chart item is: Implement change proposal.