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<DIV>FYI</DIV>
<DIV> </DIV>
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<DIV><FONT face="Footlight MT Light" color=#6147c5 size=4><STRONG><FONT face="Brush Script MT" size=6>Karen Park<BR></FONT>State Social Security Coordinator<BR>Oregon PERS<BR>503 603-7633<BR>karen.park@state.or.us<BR><IMG alt="" hspace=0 src="cid:UYLPGMMGLEVG.IMAGE_55.GIF" align=baseline border=0><BR>SL2</STRONG></FONT></DIV>
<DIV><STRONG><FONT face="Footlight MT Light" color=#6147c5 size=4></FONT></STRONG> </DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5>Please note my office hours are Monday thru Thursday 6 am to 4:30 pm</FONT></DIV>
<DIV><FONT face="Footlight MT Light" color=#6147c5></FONT> </DIV><BR><BR>>>> On 1/15/2009 at 8:41 AM, in message <252711D1622F7545835A431B524D020E0175FF96@KAN0010CP3MB01.ds.irsnet.gov>, "*SBSE National Phone Forum" <NationalPhoneForum@irs.gov> wrote:<BR></DIV>
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<DIV class=Section1>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt">Our next National Phone Forum, <B><I><FONT color=blue><SPAN style="FONT-WEIGHT: bold; COLOR: blue; FONT-STYLE: italic">Return Preparer Penalties Under IRC 6694 </SPAN></FONT></I></B>is scheduled for January 21, 2009 and January 28, 2009 and we hope you’ll be able to join us. Details and registration instructions are below.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt">This topic is particularly important because of the many issues raised by tax professionals and IRS’s actions to address them.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt">We choose the topics for our phone forums based on input from stakeholders like you. We use your feedback, comments and complaints to identify issues that are important to our audience and use the phone forums as one avenue to address them. <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt">During the phone forums, you’re more than an observer – you’re a participant. A question and answer session follows each presentation. If your questions aren’t answered on the spot – sometimes we need to do some research – we follow up with a consolidated Q&A by e-mail. <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt">And it doesn't end there. We use the Q&A for training purposes, to help our field staff respond when they encounter situations similar to yours. We also use them to determine whether we need to enhance the content on our Web site, IRS<st1:PersonName w:st="on">.gov</st1:PersonName>, or clarify something in our tax forms and publications.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=3><SPAN style="FONT-SIZE: 12pt">Your participation matters. We sincerely hope you will join us!<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt">IRS Stakeholder Liaison presents</SPAN></FONT></B><FONT size=5><SPAN style="FONT-SIZE: 16pt">:<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT face=Arial size=6><SPAN style="FONT-SIZE: 22pt">National Phone Forum<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in; TEXT-ALIGN: center" align=center><B><I><FONT face=Arial color=blue size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 18pt; COLOR: blue; FONT-STYLE: italic">Return Preparer Penalties Under IRC 6694<o:p></o:p></SPAN></FONT></I></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt">Dates:</SPAN></FONT></B><FONT size=5><SPAN style="FONT-SIZE: 16pt"> <B><FONT color=blue><SPAN style="FONT-WEIGHT: bold; COLOR: blue">Jan. 21, 2009 </SPAN></FONT><I><SPAN style="FONT-STYLE: italic">OR</SPAN></I><FONT color=blue><SPAN style="COLOR: blue"> Jan. 28, 2009</SPAN></FONT><FONT color=#3366ff><SPAN style="COLOR: #3366ff"><o:p></o:p></SPAN></FONT></B></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt">Cost</SPAN></FONT></B><FONT size=5><SPAN style="FONT-SIZE: 16pt">: FREE<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=5><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 16pt">Location</SPAN></FONT></B><FONT size=5><SPAN style="FONT-SIZE: 16pt">: The convenience of your home or office</SPAN></FONT><FONT size=5><SPAN style="FONT-SIZE: 18pt"><BR><BR><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in; TEXT-ALIGN: center" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">This IRS phone forum is for<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Tax professionals<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Attorneys<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 1.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in"><FONT face=Arial color=blue size=1><SPAN lang=EN style="FONT-SIZE: 8pt; COLOR: blue"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">Learn about:</SPAN></FONT></B><FONT color=blue size=1><SPAN lang=EN style="FONT-SIZE: 8pt; COLOR: blue"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.25in; TEXT-INDENT: -9pt; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-list: l2 level1 lfo5"><FONT face=Wingdings size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Wingdings"><SPAN style="mso-list: Ignore">§<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>The effective date for returns and refund claims under the SBWOTA of 2007<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-margin-top-alt: auto; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto"><FONT face=Wingdings size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Wingdings"><SPAN style="mso-list: Ignore">§<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>The extended scope of return preparer penalties<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-margin-top-alt: auto; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto"><FONT face=Wingdings size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Wingdings"><SPAN style="mso-list: Ignore">§<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>How the IRS is deterring noncompliance through penalties<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-margin-top-alt: auto; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto"><FONT face=Wingdings size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Wingdings"><SPAN style="mso-list: Ignore">§<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Why the standards under Section 6694 were elevated <o:p></o:p></P>
<P class=MsoNormal style="MARGIN-LEFT: 0.5in; TEXT-INDENT: -0.25in; mso-margin-top-alt: auto; mso-list: l2 level1 lfo5; mso-margin-bottom-alt: auto"><FONT face=Wingdings size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: Wingdings"><SPAN style="mso-list: Ignore">§<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>How penalties are a fairness issue for all tax professionals<o:p></o:p></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">Earn Continuing Professional Education credit<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=1><SPAN style="FONT-SIZE: 8pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Enrolled agents receive one CPE credit for a minimum 50-minute participation<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"> from the start of the forum.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Other tax professionals may receive credit if the phone forum meets your organization’s or state’s CPE requirements.<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>To receive credit, register individually and use your PIN.<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Call in using your individual phone line so your attendance can be verified<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Look for your Certificate of Completion by e-mail approximately one week after the forum. If you have met all requirements, you will receive your certificate automatically; there’s no need to follow up. <o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l4 level1 lfo1"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>If you and others in your office do not require a CPE certificate, please <B><SPAN style="FONT-WEIGHT: bold">have only one person register </SPAN></B>on the group’s behalf and use your speaker phone to dial in. This will maximize the number of lines available for other participants and help reduce costs.<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">Sign up <I><SPAN style="FONT-STYLE: italic">now</SPAN></I> for the event of your choice<o:p></o:p></SPAN></FONT></B></P><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; FONT-FAMILY: Arial"><BR style="PAGE-BREAK-BEFORE: always" clear=all></SPAN></FONT></B>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial color=black size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt; COLOR: black">Select the date and time that works best for you<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="TEXT-INDENT: 0.5in"><B><I><FONT face=Arial color=#3366ff size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #3366ff; FONT-STYLE: italic">Note</SPAN></FONT></I></B><B><FONT color=#3366ff><SPAN style="FONT-WEIGHT: bold; COLOR: #3366ff">: Time zones shown are Standard Time. <o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="TEXT-INDENT: 0.5in"><B><FONT face=Arial color=#3366ff size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #3366ff"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">January 21, 2009<o:p></o:p></SPAN></FONT></B></P>
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<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="15%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">CENTRAL<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 19.24%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="19%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">MOUNTAIN<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="15%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">PACIFIC<o:p></o:p></SPAN></FONT></B></P></TD></TR>
<TR style="HEIGHT: 0.05in" height=5>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 35.44%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="35%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">104416<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">8 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">7 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 19.24%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="19%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">6 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">5 a.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR>
<TR style="HEIGHT: 0.05in" height=5>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 35.44%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="35%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">265802<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">11 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">10 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 19.24%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="19%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">9 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">8 a.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR>
<TR style="HEIGHT: 0.05in" height=5>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 35.44%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="35%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">239039<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">2 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">1 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 19.24%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="19%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">Noon<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 15.1%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="15%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">11 a.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR></TBODY></TABLE>
<P class=MsoNormal><B><FONT face=Arial size=1><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">OR<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal><B><FONT face=Arial size=1><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 9pt"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">January 28, 2009</SPAN></FONT></B><B><SPAN style="FONT-WEIGHT: bold"><o:p></o:p></SPAN></B></P>
<TABLE class=MsoNormalTable style="WIDTH: 100%; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
<TBODY>
<TR style="HEIGHT: 12.85pt" height=17>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 20.96%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="20%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">CONFERENCE ACCESS CODE<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="18%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">EASTERN<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="18%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">CENTRAL<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 22.86%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="22%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">MOUNTAIN<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 12.85pt" noWrap width="18%" height=17>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 10pt">PACIFIC<o:p></o:p></SPAN></FONT></B></P></TD></TR>
<TR style="HEIGHT: 0.05in" height=5>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 20.96%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="20%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">488727<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">8 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">7 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 22.86%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="22%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">6 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">5 a.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR>
<TR style="HEIGHT: 0.05in" height=5>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 20.96%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="20%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">217779<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">11 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">10 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 22.86%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="22%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">9 a.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">8 a.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR>
<TR style="HEIGHT: 0.05in" height=5>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 20.96%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="20%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">719460<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">2 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">1 p.m.<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 22.86%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="22%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">Noon<o:p></o:p></SPAN></FONT></B></P></TD>
<TD style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; WIDTH: 18.72%; PADDING-TOP: 0in; HEIGHT: 0.05in" noWrap width="18%" height=5>
<P class=MsoNormal style="MARGIN-BOTTOM: 6pt; MARGIN-LEFT: 0in; MARGIN-RIGHT: 0in; TEXT-ALIGN: center; mso-margin-top-alt: 6.0pt" align=center><B><FONT face=Arial color=blue size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: blue">11 a.m.<o:p></o:p></SPAN></FONT></B></P></TD></TR></TBODY></TABLE>
<P class=MsoNormal><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l0 level1 lfo3"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>Register at <A href="http://www.attevent.com/">www.attevent.com</A>. Reservations are limited, so <B><SPAN style="FONT-WEIGHT: bold">register early</SPAN></B>.<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l1 level1 lfo2"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>You will receive a Personal Identification Number to join the conference.<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l1 level1 lfo2"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>If you have never registered with AT&T for a prior phone forum, you will first need to click on<I><SPAN style="FONT-STYLE: italic"> create a profile.</SPAN></I><o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l1 level1 lfo2"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>If you require special accommodations (for example, Braille, large print or interpreter services) please contact Brian Finn at <A href="mailto:nationalphoneforum@irs.gov">nationalphoneforum@irs.gov</A><FONT color=blue><SPAN style="COLOR: blue">. </SPAN> </FONT><o:p></o:p></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 27pt; TEXT-INDENT: -0.25in; MARGIN-RIGHT: -0.5in; mso-margin-top-alt: 0in; mso-list: l1 level1 lfo2"><FONT face="Times New Roman" size=2><SPAN style="FONT-SIZE: 11pt; FONT-FAMILY: 'Times New Roman'"><SPAN style="mso-list: Ignore">•<FONT face="Times New Roman" size=1><SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></FONT></SPAN></SPAN></FONT>We will e-mail presentation materials the day before the forum. <B><SPAN style="FONT-WEIGHT: bold">If you do not receive this e-mail by noon the day before the event,</SPAN></B> please e-mail us at<FONT color=blue><SPAN style="COLOR: blue"> <A href="mailto:nationalphoneforum@irs.gov">nationalphoneforum@irs.gov</A> </SPAN></FONT>to request the materials.<o:p></o:p></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">Dial in on your selected date<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt">Toll free: 1-866-216-6835<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><B><FONT face=Arial size=2><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 11pt">Toll: 1-913-227-1220<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<UL style="MARGIN-TOP: 0in" type=disc>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l3 level1 lfo4"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt">Dial in at least 5 to 10 minutes before the scheduled time. Those who are first to arrive will be assured participation; when all lines are busy, you will be unable to join the session.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l3 level1 lfo4"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt">Enter your access code, then the pound (#) sign.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l3 level1 lfo4"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt">Enter your PIN, then the pound (#) sign.<o:p></o:p></SPAN></FONT>
<LI class=MsoNormal style="MARGIN-RIGHT: -0.5in; mso-list: l3 level1 lfo4"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt">Your line will be placed on hold until the conference begins.<o:p></o:p></SPAN></FONT> </LI></UL>
<P class=MsoNormal style="MARGIN-RIGHT: -0.5in"><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt">A question and answer period will follow the presentation. However, due to the public nature of the call, we will not be able to address specific client issues. <o:p></o:p></SPAN></FONT></P>
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<P class=MsoNormal><B><FONT face=Arial size=4><SPAN style="FONT-WEIGHT: bold; FONT-SIZE: 14pt">Questions? E-mail <A href="mailto:nationalphoneforum@irs.gov">nationalphoneforum@irs.gov</A></SPAN></FONT></B><FONT size=4><SPAN style="FONT-SIZE: 14pt"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial size=2><SPAN style="FONT-SIZE: 11pt"><o:p> </o:p></SPAN></FONT></P></DIV></DIV></BODY></HTML>