rp-99-13.pdf

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Part III--Administrative, Procedural and Miscellaneous
26 CFR 601.202: Closing agreements.
Rev. Proc. 99-13
SECTION 1. PURPOSE AND OVERVIEW
.01 Application of EPCRS to 403(b) Plans. This revenue procedure provides a
comprehensive system of correction programs and procedures for an employer that
offers a plan that is intended to satisfy the requirements of § 403(b) of the Internal
Revenue Code (the "Code"), but that has failed to satisfy those requirements because
of Operational, Demographic, or Eligibility Failures. This system permits an employer to
correct these failures, and thereby provide its employees with retirement benefits on a
tax-favored basis. This revenue procedure modifies and amplifies the Employee Plans
Compliance Resolution System (EPCRS), set forth in Rev. Proc. 98-22, 1998-12 I.R.B.
11, to include specific programs and procedures relating to 403(b) Plans. In addition,
this revenue procedure replaces the program described in Rev. Proc. 95-24, 1995-1
C.B. 694, which established the Tax Sheltered Annuity Voluntary Correction (TVC)
program, and which was extended by Rev. Proc. 96-50, 1996-2 C.B. 370. Except as
otherwise indicated in this revenue procedure, the specific provisions of EPCRS apply
to 403(b) Plans.
.02 Overview of EPCRS.
Pursuant to Rev. Proc. 98-22, as modified by this
revenue procedure, the following programs comprise EPCRS for correction of failures
with respect to a 403(b) Plan.

(1) APRSC: Self-correction. The Administrative Policy Regarding Self-
Correction (APRSC), as described in Rev. Proc. 98-22, is a voluntary employer-initiated
program that does not involve Service approval. Under APRSC, an employer that has
compliance practices and procedures may correct Operational Failures, without paying
any fee or sanction, including Operational Failures relating to contributions to a 403(b)
Plan that are in excess of the § 415 limit or the § 403(b)(2) limit (the exclusion
allowance). APRSC is described in Section 7 of Rev. Proc. 98-22, as modified by
sections 4 and 5 below.
(2) TVC: Voluntary correction with Service approval. Under TVC, an employer
or plan that is not Under Examination (as defined in Section 5.06 of Rev. Proc. 98-22)
may pay a limited fee and receive the Service's approval for the correction in the form
of a closing agreement with the appropriate Key District Office. TVC allows correction
of Operational Failures, Demographic Failures, and Eligibility Failures that are within
the jurisdiction of the EP/EO Division of the Key District Office, including a Plan of an
Ineligible Employer. TVC is described in sections 4, 6, 7, and 8 below.
(3) Audit CAP for 403(b) Plans: Correction on audit. Audit CAP as described in
Rev. Proc. 98-22 is expanded by this revenue procedure to cover closing agreements
in connection with a 403(b) Plan that is Under Examination. Under Audit CAP for
403(b) Plans, if an Operational Failure that is not eligible for APRSC, a Demographic
Failure, or an Eligibility Failure is identified with respect to a 403(b) Plan that is Under
Examination, and the failure is corrected, the sanction imposed will bear a reasonable
relationship to the nature, extent, and severity of the failure. Audit CAP for 403(b)

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Plans is described in section 9 below (extending the program described in Sections 14
and 15 of Rev. Proc. 98-22).
.03 Request for comments.
The Service specifically solicits comments or
suggestions relating to the guidance provided in this revenue procedure. It is requested
that comments or suggestions be submitted by May 2, 1999, addressed to
CC:DOM:CORP:R (Rev. Proc. 99-13), Room 5228, Internal Revenue Service, POB
7604, Ben Franklin Station, Washington, DC 20044. In the alternative, comments may
be hand-delivered between the hours of 8 a.m. and 5 p.m. to CC:DOM:CORP:R (Rev.
Proc. 99-13), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue,
NW, Washington, DC. Alternatively, taxpayers may transmit comments electronically
via the Service’s Internet site at
“http://www.irs.ustreas.gov/prod/tax_regs/comments.html”.
SECTION 2. EFFECT OF EPCRS; RELIANCE
.01 Income taxes.
If the applicable eligibility requirements are satisfied and the
employer corrects a failure in accordance with the requirements of APRSC, TVC, or
Audit CAP for 403(b) Plans, the Service will not pursue income inclusion for affected
participants, or liability for income tax withholding, on account of the failure. However,
the correction of a failure may itself result in income tax consequences to participants
(for example, participants may be required to include in gross income distributions of
Excess Amounts in the year of distribution).
.02 Excise and employment taxes.
Excise taxes, FICA taxes, and FUTA taxes
(and corresponding withholding obligations), if applicable, that result from a failure are

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not waived merely because the failure has been corrected.
.03 Other taxes and penalties. See Section 6.04 of Rev. Proc. 98-22 for rules
relating to other taxes and penalties.
.04 Reliance.
Taxpayers may rely on this revenue procedure, including the
relief described in section 2.01.
SECTION 3. DEFINITIONS
The following definitions apply for purposes of this revenue procedure.
.01 403(b) Plan.
The term "403(b) Plan" means a plan or program intended to
satisfy the requirements of § 403(b), including a Plan of an Ineligible Employer.
.02 Demographic Failure. The term “Demographic Failure” means, with respect
to a 403(b) Plan, a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or §
410(b) (as applied to 403(b) Plans pursuant to § 403(b)(12)(A)(i)).
.03 Eligibility Failure. The term “Eligibility Failure” means, with respect to a
403(b) Plan, any of the following:
(1) A Plan of an Ineligible Employer;
(2) A failure to satisfy the nontransferability requirement of § 401(g);
(3) A failure to initially establish or maintain a custodial account as required by §
403(b)(7); or
(4) A failure to purchase (initially or subsequently) either an annuity contract
from an insurance company (unless grandfathered under Rev. Rul. 82-102, 1982-1
C.B. 62) or a custodial account from a regulated investment company utilizing a bank or
an approved non-bank trustee/custodian.

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.04 Excess Amounts. The term "Excess Amounts" means any contributions or
allocations to a 403(b) Plan that are in excess of the limits under § 415 or § 403(b)(2)
(the exclusion allowance limit) for the year.
.05 Operational Failure.
The term “Operational Failure” means, with respect to
a 403(b) Plan, any of the following:
(1) A failure to satisfy the requirements in
§ 403(b)(12)(A)(ii) (relating to the availability of salary reduction contributions);
(2) A failure to satisfy the requirements of § 401(m) (as applied to 403(b) Plans
pursuant to § 403(b)(12)(A)(i));
(3) A failure to satisfy the requirements of § 401(a)(17) (as applied to 403(b)
Plans pursuant to § 403(b)(12)(A)(i));
(4) A failure to satisfy the distribution restrictions of
§ 403(b)(7) or § 403(b)(11);
(5) A failure to satisfy the incidental death benefit rules of § 403(b)(10);
(6) A failure to pay minimum required distributions under
§ 403(b)(10);
(7) A failure to give employees the right to elect a direct rollover under
§ 403(b)(10), including the failure to give meaningful notice of such right;
(8) A failure to satisfy the limit on elective deferrals under § 403(b)(1)(E);
(9) A failure involving contributions or allocations of Excess Amounts; or
(10) Any other failure to satisfy applicable requirements under § 403(b) that (a)
results in the loss of § 403(b) status for the plan or the loss of § 403(b) status for the

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custodial account(s) or annuity contract(s) under the plan and (b) is not a Demographic
Failure, an Eligibility Failure, or a failure related to the purchase of annuity contracts,
or contributions to custodial accounts, on behalf of individuals who are not employees
of the employer.
.06 Plan of an Ineligible Employer.
The term "Plan of an Ineligible Employer"
means a plan intended to satisfy the requirements of § 403(b) but which is not eligible
for favorable tax treatment under § 403(b) because the employer is not a tax-exempt
organization described in § 501(c)(3) or a public educational organization described in
§ 170(b)(1)(A)(ii).
.07 Total Sanction Amount.
The term "Total Sanction Amount" means a
monetary amount that is approximately equal to the income tax the Service could
collect as a result of the failure.
SECTION 4. CORRECTION METHODS
.01 In general. The correction principles and rules of general applicability
described in Section 6 of Rev. Proc. 98-22 apply to 403(b) Plans, except as provided in
sections 4.02 and 4.03 below. Thus, a failure with respect to a 403(b) Plan is generally
not corrected unless correction is made with respect to all participants and
beneficiaries for all taxable years pursuant to this revenue procedure.
.02 Correction of Excess Amounts. Excess Amounts may be corrected only
pursuant to paragraph (1) or (2) of this section 4.02.
(1) Distribution of Excess Amounts. In order to correct under this paragraph (1),
Excess Amounts for a year, adjusted for earnings through the date of distribution, must

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be distributed to affected participants and beneficiaries and are includible in their gross
income in the year distributed. A distribution of Excess Amounts is generally treated in
the manner described in Section 3 of Rev. Proc. 92-93, 1992-2 C.B. 505, relating to the
corrective disbursement of elective deferrals. The distribution must be reported on
Forms 1099-R for the year of distribution with respect to each participant or beneficiary
receiving such a distribution. The distribution of Excess Amounts is not an eligible
rollover distribution within the meaning of § 403(b)(8). In addition, the employer must
inform affected participants and beneficiaries that the distribution of Excess Amounts is
not eligible for rollover. Excess Amounts distributed pursuant to this paragraph (1) are
not treated as amounts previously excludable under § 403(b)(2)(A)(ii) for purposes of
calculating the maximum exclusion allowance for the taxable year of the distribution
and for subsequent taxable years.
(2) Retention of Excess Amounts. Alternatively, only under TVC and Audit CAP
for 403(b) Plans, Excess Amounts will be treated as corrected (even though the Excess
Amounts are retained in the 403(b) Plan) if the requirements of this paragraph (2) are
satisfied. Excess Amounts arising from a § 415 failure, adjusted for earnings through
the date of correction, must reduce affected participants’ applicable § 415 limit for the
year following the year of correction (or for the year of correction if the employer so
chooses), and subsequent years, until the excess is eliminated. Excess Amounts
(whether arising from a § 415 failure or a § 403(b)(2) failure), adjusted for earnings
through the date of correction, must also reduce participants’ exclusion allowances by
being treated as amounts previously excludable under § 403(b)(2)(A)(ii) beginning with

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the year following the year of correction (or the year of correction if the employer so
chooses). The correction described in this paragraph (2) must generally be used for all
participants who have Excess Amounts. See section 8.03 below for the correction
compliance fee that is generally applicable to Excess Amounts corrected pursuant to
this paragraph (2).
.03 Correction of a Plan of an Ineligible Employer.
The permitted correction of
a Plan of an Ineligible Employer under TVC is the cessation of all contributions
(including salary reduction and after-tax contributions) beginning no later than the date
the application under TVC is filed. Pursuant to TVC correction, the assets in such a
plan are to remain in the annuity contract or custodial account and are to be distributed
no earlier than the occurrence of one of the distribution events described in § 403(b)(7)
(to the extent the assets are held in custodial accounts) or § 403(b)(11) (for those
assets invested in annuity contracts that would be subject to § 403(b)(11) restrictions if
the employer were eligible). A Plan of an Ineligible Employer that is corrected through
TVC will be treated as subject to all of the requirements and provisions of § 403(b),
including the provisions of § 403(b)(8) (relating to rollovers). Because a Plan of an
Ineligible Employer will be treated as subject to all of the requirements of § 403(b), the
plan must, as part of TVC correction, also correct all other Operational, Demographic,
and Eligibility Failures in accordance with this revenue procedure. The correction of a
Plan of an Ineligible Employer is subject to the fee described in section 8.04 below (or,
with respect to the correction of multiple failures, section 8.05 below).
SECTION 5. SELF-CORRECTION (APRSC)

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.01 In general. Except as provided in section 5.02 below, the provisions of
Sections 7, 8, and 9 of Rev. Proc. 98-22 generally apply for purposes of self-correcting
a 403(b) Plan.
.02Special rules for APRSC.
(1) APRSC is available to correct Operational Failures, but is not available to
correct Demographic Failures or Eligibility Failures.
(2) A plan document is neither necessary nor sufficient to demonstrate that the
employer, plan administrator, or insurer has in place established practices and
procedures reasonably designed to facilitate overall compliance.
(3) To be eligible for APRSC, there is no requirement that the employer obtain a
private letter ruling from the Service covering its 403(b) Plan. Section 4.03 of Rev.
Proc. 98-22 does not apply.
(4) APRSC is available to correct Excess Amounts using the method described
in section 4.02(1) above, but not the method described in section 4.02(2) above.
(5) To be eligible for APRSC, an employer must have (either directly or, where
appropriate, through the insurer or custodian of the annuity contracts or custodial
accounts under the 403(b) Plan) compliance practices and procedures in accordance
with Section 4.04 of Rev. Proc. 98-22.
(6) APRSC is not available to correct Operational Failures that are egregious,
Operational Failures relating to a diversion or misuse of plan assets, or other
Operational Failures that are not eligible for correction under APRSC in accordance
with Rev. Proc. 98-22.

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SECTION 6. TVC PROGRAM
.01 In general.
TVC generally allows employers to submit an application
requesting correction of one or more Operational Failures, Demographic Failures, or
Eligibility Failures. Under TVC, the employer pays a compliance correction fee, as
described in section 8 below, and corrects the failures identified in accordance with the
terms of a closing agreement entered into by the Service and the employer. Payment of
the compliance correction fee is generally required at the time the closing agreement is
signed. Depending on the nature of the failure and the plan’s existing administrative
procedures, the closing agreement may be conditioned on the implementation of stated
administrative procedures.
.02 TVC requirements.
The provisions of Rev. Proc. 98-22 relating to Walk-in
CAP generally apply to TVC except that TVC applies to Operational Failures,
Demographic Failures, and Eligibility Failures in a 403(b) Plan. In addition, there is no
requirement that the employer obtain a private letter ruling from the Service covering its
403(b) Plan. Section 4.03 of Rev. Proc. 98-22 does not apply.
.03 Eligibility for TVC.
TVC is not available if the 403(b) Plan or the employer
is Under Examination.
.04 Failures covered by TVC. TVC is expanded to cover all Operational
Failures, Demographic Failures, and Eligibility Failures that are within the jurisdiction of
the EP/EO Division of the Key District Office, including Plans of Ineligible Employers.
TVC is available to correct egregious failures; however, these failures are subject to the
fee described in section 8.06 below. TVC is not available with respect to failures

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relating to the diversion or misuse of plan assets.
.05 Correction of Excess Amounts. Failures related to Excess Amounts may be
corrected under TVC in the manner described in paragraph (1) or (2) of section 4.02
above, and are subject to the fee described in section 8.02 or 8.03, respectively.
SECTION 7. APPLICATION PROCEDURES FOR TVC
.01 In general. The procedures and submission requirements of Section 12 of
Rev. Proc. 98-22 apply for purposes of TVC.
.02 Submission requirements.
In addition to the submission requirements
provided in Section 12.03 of Rev. Proc. 98-22, an application under TVC must contain
a statement that the employer has contacted all other entities involved with the plan
and has been assured of cooperation in implementing the applicable correction, to the
extent necessary. For example, if the plan’s failure is the failure to satisfy the
requirements of § 403(b)(1)(E) on elective deferrals, the employer must, prior to making
the TVC application, contact the insurance company or custodian with control over the
plan's assets to assure cooperation in effecting a distribution of the excess deferrals
and the earnings thereon.
.03 Required documents.
A TVC submission must be accompanied by the
following documents:
(1) If applicable, the first two pages of the most recently filed Form 5500, or if
inapplicable, the information generally included on the first two pages, including the
name and number of the plan, and the employer's Employer Identification Number.
(2) A statement as to the type of employer (e.g., a tax- exempt organization

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described in § 501(c)(3)) submitting the TVC application.
(3) A copy of the pertinent portions of any relevant § 403(b) documents such as
plan documents, written descriptions of the plan, and sample salary reduction
agreements.
(4) The letter to the Service requesting consideration under TVC must be
designated "TVC PROGRAM."
(5) TVC submissions must be mailed to the Closing Agreement Coordinator in
the appropriate Key District Office as provided in Section 12.12 of Rev. Proc. 98-22.
.04 Checklist.
A checklist in Appendix B of Rev. Proc. 98-22 is provided for
use by an employer in preparing a TVC request.
SECTION 8. FEES FOR TVC
.01 TVC compliance correction fee.
The applicable TVC compliance correction
fee depends on the type of failure and, generally, the number of employees of the
employer.
.02 Fee for Operational Failures.
Subject to section 8.05 below, the compliance
correction fees for Operational Failures are as follows:
(1) The fee for an employer with fewer than 25 employees is $500.
(2) The fee for an employer with at least 25 and no more than 1,000 employees
is $1,250.
(3) The fee for an employer with more than 1,000 employees but less than
10,000 is $5,000.
(4) The fee for an employer with 10,000 or more employees is $10,000.

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.03 Fee for certain Excess Amounts. Subject to section 8.05 below, the
compliance correction fee for Excess Amounts that are corrected pursuant to section
4.02(2) above is equal to the sum of (1) the applicable fee described in section 8.02
above and (2) two percent of the Excess Amounts, adjusted for earnings through the
date of the TVC application, contributed or allocated in the calendar year of the TVC
application and in the three calendar years prior thereto. For purposes of determining
the fee described in this section 8.03, where there is a failure to satisfy both the §
403(b)(2) and § 415 limits with respect to a single employee for a year, the fee will take
into account only the greater Excess Amount.
.04 Fee for Demographic and Eligibility Failures.
(1) Subject to section 8.05
below, the compliance correction fee for a 403(b) Plan with failures that include
Demographic or Eligibility Failures is determined in accordance with the table set forth
below. It is expected that in most instances the compliance correction fee imposed will
be at or near the presumptive amount in each range; however, the fee may be a higher
or lower amount within the range, depending on the factors in paragraph (2) below.
This table is the same as the table provided in Section 13.05 of Rev. Proc. 98-22,
except that (a) the reference to the “VCR fee” is changed to refer to the TVC
compliance correction fee for Operational Failures set forth in section 8.02 above, and
(b) the fee is determined with reference to the number of employees rather than
participants.
FEES FOR DEMOGRAPHIC AND ELIGIBILITY FAILURES
# of employees Fee range Presumptive Amount

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10 or fewer TVC fee for $2,000
Operational Failures
to $4,000
11 to 50 TVC fee for $4,000
Operational Failures
to $8,000
51 to 100 TVC fee for $6,000
Operational Failures
to $12,000
101 to 300 TVC fee for $8,000
Operational Failures
to $16,000
301 to 1,000 TVC fee for $15,000
Operational Failures
to $30,000
Over 1,000 TVC fee for $35,000
Operational Failures
to $70,000
(2) Consideration of whether the compliance correction fee
for a 403(b) Plan with failures that include Demographic or
Eligibility Failures should be equal to, greater than, or less
than the presumptive amount set forth in section 8.04(1) above
will depend on factors relating to the nature, extent, and
severity of the failure. These factors include: (a) whether the
failure is a failure to satisfy the requirements of § 401(a)(4),
§ 401(a)(26), or § 410(b) (pursuant to § 403(b)(12)(A)(i)); (b)
whether the plan is a Plan of an Ineligible Employer; (c) whether
the 403(b) Plan has a combination of Operational, Demographic,
and Eligibility failures; and (d) the period of time over which
the failure occurred.
.05 Fee for multiple failures.
If correction is requested
for multiple failures, the compliance correction fee will be

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determined in accordance with the table set forth below.
Multiple Operational Failures Fee described in section 8.02
Multiple Fee described in section 8.04
Demographic/Eligibility
Failures
Combination of Operational and Fee described in section 8.04
Demographic/Eligibility
Failures
Operational Failure(s) with Fee described in section 8.03
section 4.02(2) correction of
Excess Amounts
Demographic/Eligibility Fee described in section 8.03,
Failures and Operational substituting section 8.04 fee
Failures including section for section 8.02 fee
4.02(2) correction of Excess
Amounts
.06 Fee for egregious failures. Consistent with section
13.05(3) of Rev. Proc. 98-22, in cases involving failures that
are egregious, the maximum compliance correction fee applicable
to the plan is increased to 40 percent of the Total Sanction
Amount and no presumptive amount applies.
SECTION 9. AUDIT CAP FOR 403(B) PLANS
.01 Audit CAP requirements. The provisions of Sections 14
and 15 of Rev. Proc. 98-22 are expanded to cover 403(b) Plans.
Thus, in the event the Service identifies an Operational Failure,
Demographic Failure, or an Eligibility Failure upon an Employee
Plans or Exempt Organizations examination (other than a failure
that has been corrected under APRSC or TVC or that is eligible
for correction under APRSC), the requirements of Section 14 of
Rev. Proc. 98-22 are satisfied with respect to the failure if the

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employer corrects the failure, pays a sanction in accordance with
section 9.02 below, adopts appropriate administrative procedures,
and enters into a closing agreement with the Service. Audit CAP
for 403(b) Plans is not available for failures relating to a
misuse or diversion of plan assets.
.02 Payment of sanction. The sanction under Audit CAP for
403(b) Plans is a negotiated percentage of the Total Sanction
Amount. Sanctions will not be excessive and will bear a
reasonable relationship to the nature, extent, and severity of
the failures. The amount of the sanction will depend on factors
relating to the nature, extent, and severity of the failures,
including the extent to which correction had progressed before
the examination was initiated. Other factors relating to the
nature, extent, and severity of the failures include: (1) the
number and type of employees affected by the failure; (2) the
number of nonhighly compensated employees who would be adversely
affected if the plan were not treated as a plan described in
§ 403(b); (3) whether the failure is a failure to satisfy the
requirements of § 401(a)(4), § 401(a)(26), or § 410(b) (pursuant
to § 403(b)(12)(A)(i)); (4) the extent to which the failure
relates to Excess Amounts; (5) whether the plan is a Plan of an
Ineligible Employer; (6) whether the plan has a combination of
Operational, Demographic, or Eligibility Failures; (7) the period
over which the failure occurred; and (8) the reason for the
failure (for example, data errors such as errors in transcription

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of data, the transposition of numbers, or minor arithmetic
errors).
SECTION 10. EFFECT ON OTHER DOCUMENTS
.01 Except as provided in section 11 below, the TVC
program described in Rev. Procs. 95-24 and 96-50 is modified and
superseded by this revenue procedure.
.02 Rev. Proc. 99-8, 1999-1 I.R.B. 229, is modified as
provided in section 10 of this revenue procedure.
.03 Rev. Proc. 98-22 is modified and amplified by this
revenue procedure.
SECTION 11. EFFECTIVE DATE
The effective date of this revenue procedure is January 1,
1999. However, a TVC application made on or after January 1, 1999
and prior to July 1, 1999 will be reviewed under the guidance
provided in Rev. Procs. 95-24 and 96-50, unless the applicant
indicates that the TVC application should be reviewed under the
guidance provided in this revenue procedure. TVC applications
made on and after July 1, 1999 will in all cases be reviewed in
accordance with the guidance provided in this revenue procedure.
SECTION 12. PAPERWORK REDUCTION ACT
The collection of information contained in this revenue
procedure has been reviewed and approved by the Office of
Management and Budget in accordance with the Paperwork Reduction
Act (44 U.S.C. 3507) under control number 1545-1645.
An agency may not conduct or sponsor, and a person is not
required to respond to, a collection of information unless the

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collection of information displays a valid control number.
The collection of information in this revenue procedure is
in sections 1.01, 4.02, 4.03, 6.01, 6.02, 6.04, 6.05, 7.01-7.04,
and 9.01 of this revenue procedure. This information is required
to enable the Office of Assistant Commissioner (Employee Plans
and Exempt Organizations) of the Internal Revenue Service to make
determinations regarding the issuance of various types of closing
agreements. This information will be used to issue closing
agreements to allow individual plans to continue to maintain
their tax qualified status. As a result, favorable tax treatment
of the benefits of the eligible employees is retained. The
likely respondents are state or local governments and nonprofit
institutions.
The estimated total annual reporting and/or recordkeeping
burden is 1,899 hours.
The estimated annual burden per respondent/recordkeeper
varies from .5 to 12 hours, depending on individual
circumstances, with an estimated average of 3.8 hours. The
estimated number of respondents and/or recordkeepers is 500.
The estimated frequency of responses is occasionally.
Books or records relating to a collection of information
must be retained as long as their contents may become material in
the administration of any internal revenue law. Generally tax
returns and tax return information are confidential, as required
by 26 U.S.C. 6103.
DRAFTING INFORMATION

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The principal author of this revenue procedure is Rosamond
S. Ferber of the Employee Plans Division. For more information
concerning this revenue procedure, call the Employee Plans
Division Telephone Number, (202) 622-6074 or (202) 622-6075 (not
a toll-free number) between the hours of 1:30 and 4:00 pm, Monday
through Thursday. Ms. Ferber may be reached at (202) 622-6214
(also not a toll-free number).