Revenue Procedure 2005-60

plan years beginning in the month shown
below.

Month

Year

Corporate
Bond
Weighted
Average

August

2005

5.87

For Plan Years
Beginning in:

30-YEAR TREASURY SECURITIES
WEIGHTED AVERAGE INTEREST
RATE
Section 417(e)(3)(A)(ii)(II) defines
the applicable interest rate, which must
be used for purposes of determining the
minimum present value of a participant’s
benefit under § 417(e)(1) and (2), as the
annual rate of interest on 30-year Treasury
securities for the month before the date
of distribution or such other time as the
Secretary may by regulations prescribe.
Section 1.417(e)–1(d)(3) of the Income

Tax Regulations provides that the applicable interest rate for a month is the annual
interest rate on 30-year Treasury securities as specified by the Commissioner for
that month in revenue rulings, notices or
other guidance published in the Internal
Revenue Bulletin.
Section 404(a)(1) of the Code, as
amended by the Pension Funding Equity Act of 2004, permits an employer
to elect to disregard subclause (II) of
§ 412(b)(5)(B)(ii) to determine the max-

Month

Year

30-Year
Treasury
Weighted
Average

August

2005

4.94

For Plan Years
Beginning in:

Drafting Information
The principal authors of this notice
are Paul Stern and Tony Montanaro of
the Employee Plans, Tax Exempt and
Government Entities Division. For further information regarding this notice,

90% to 100%
Permissible
Range
5.28 to 5.87
imum amount of the deduction allowed
under § 404(a)(1).
The rate of interest on 30-year Treasury
securities for July 2005 is 4.41 percent.
Pursuant to Notice 2002–26, 2002–1 C.B.
743, the Service has determined this rate
as the monthly average of the daily determination of yield on the 30-year Treasury
bond maturing in February 2031.
The following 30-year Treasury rates
were determined for the plan years beginning in the month shown below.

90% to 105%
Permissible
Range

90% to 110%
Permissible
Range

4.44 to 5.18

4.44 to 5.43

please contact the Employee Plans’ taxpayer assistance telephone service at
1–877–829–5500 (a toll-free number),
between the hours of 8:00 a.m. and
6:30 p.m. Eastern time, Monday through
Friday. Mr. Stern may be reached at

1–202–283–9703. Mr. Montanaro may
be reached at 1–202–283–9714. The telephone numbers in the preceding sentences
are not toll-free.

26 CFR 601.602: Tax forms and instructions.
(Also Part 1, §§ 6012, 6061, 6033, 1.6011–1(a), 1.6012–5, 301.6061–1(b).)

Rev. Proc. 2005–60
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450
SECTION 2. BACKGROUND AND CHANGES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450
SECTION 3. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 451
SECTION 4. ACCEPTANCE TO PARTICIPATE IN THE IRS e-file PROGRAM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 451
SECTION 5. RESPONSIBILITIES OF AN AUTHORIZED IRS e-file PROVIDER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 451
SECTION 6. PENALTIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 452
SECTION 7. MONITORING AND SANCTIONING AN AUTHORIZED IRS e-file PROVIDER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453

2005–35 I.R.B.

449

August 29, 2005

SECTION 8. ADMINISTRATIVE REVIEW PROCESS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453
SECTION 9. PILOT PROGRAMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453
SECTION 10. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453
SECTION 11. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453
SECTION 12. INTERNAL REVENUE SERVICE OFFICE CONTACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 453

SECTION 1. PURPOSE
.01 This revenue procedure informs
Authorized IRS e-file Providers of their
obligations to the Internal Revenue Service (the Service), taxpayers, and other
participants in the IRS e-file Program.
This revenue procedure combines the rules
governing IRS e-file, including the rules
regulating Authorized IRS e-file Providers
that facilitate the electronic filing of:
(1) Form 1040 and 1040A, U.S. Individual Income Tax Return, and Form 1040EZ,
Income Tax Return for Single and Joint Filers With No Dependents, previously contained in Publication 1345, Handbook for
Authorized IRS e-file Providers of Individual Income Tax Returns, and Rev. Proc.
2000–31, 2000–2 C.B. 146;
(2) Form 940, Employer’s Annual
Federal Unemployment (FUTA) Tax Return, previously contained in Rev. Proc.
2001–9, 2001–1 C.B. 328; and
(3) the rules governing electronic filing
for the Form 941, Employer’s Quarterly
Federal Tax Return, previously contained
in Rev. Proc. 99–39, 1999–2 C.B. 532.
.02 This revenue procedure also regulates Authorized IRS e-file Providers that
facilitate the electronic filing of:
(1) Form 1120, U.S. Corporation Income Tax Return;
(2) Forms 1120S, U.S. Income Tax Return for an S Corporation;
(3) Form 990, Return of Organization
Exempt From Income Tax; and
(4) Form 990–PF, Return of Private
Foundation or Section 4947(a)(1) Trust
Treated as a Private Foundation.
.03 IRS e-file allows return filers to file
their returns through an ERO, or by using a
personal computer, modem or the Internet,
and commercial tax preparation software.
The returns that can be filed under IRS
e-file include:
(1) Form 56, Notice Concerning Fiduciary Relationship;
(2) Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return;

August 29, 2005

(3) Form 941, Employer’s Quarterly
Federal Tax Return;
(4) Form 990, Return of Organization
Exempt From Income Tax;
(5) Form 990–EZ, Short Form Return of
Organization Exempt From Income Tax;
(6) Form 990–PF, Return of Private
Foundation or Section 4947(a)(1) Trust
Treated as a Private Foundation;
(7) Forms 1040 and 1040A, U.S. Individual Income Tax Return;
(8) Form 1040EZ, Income Tax Return
for Single and Joint Filers With No Dependents;
(9) Form 1065, U.S. Return of Partnership Income;
(10) Form 1120, U.S. Corporation Income Tax Return;
(11) Form 1120–POL, U.S. Income Tax
Return for Certain Political Organizations;
(12) Form 1120S, U.S. Income Tax Return for an S Corporation;
(13) Form 1041, U.S. Income Tax Return for Estates and Trusts;
(14) Form 1065, U.S. Return of Partnership Income;
(15) Form 2350, Application for Extension of Time to File U.S. Income Tax Return
(or any successor form);
(16) Form 2688, Application for Additional Extension of Time To File U.S. Individual Income Tax Return (or any successor form);
(17) Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (or any successor form);
(18) Form 7004, Application for Automatic Extension of Time to File Corporation Income Tax Return (or any successor
form);
(19) Form 8868, Application for Extension of Time To File an Exempt Organization Return (or any successor form); and
(20) Form 9465, Installment Agreement
Request.
.04 This revenue procedure does not
cover procedures governing electronic fil-

450

ing of Form 1040NR, U.S. Nonresident
Alien Income Tax Return. For procedures
governing the electronic filing of Form
1040NR, see Rev. Proc. 2000–24, 2000–1
C.B. 1133.
.05 This revenue procedure also does
not cover providers of information returns
that are filed under the FIRE (Filing Information Returns Electronically) Program.
The information returns not covered by
this revenue procedure include:
(1) Form 1042–S, Foreign Person’s
U.S. Source Income Subject to Withholding;
(2) Form 1098, Mortgage Interest
Statement;
(3) Form 5498, Individual Retirement
Arrangement Contribution Information;
(4) Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips;
(5) Form W–2G, Certain Gambling
Winnings; and
(6) Questionable Forms W–4, Employee’s Withholding Allowance Certificate. See Publication 1220, Specifications
for Filing Forms 1098, 1099, 5498 and
W2–G Magnetically or Electronically.
SECTION 2. BACKGROUND AND
CHANGES
.01 Section 1.6011–1(a) of the Income
Tax Regulations provides that every person subject to income tax must make a return or statement as required by the regulations. The return or statement must include
the information required by the applicable
regulations or forms.
.02 Section 301.6061–1(b) of the Regulations on Procedure and Administration
authorizes the Secretary to prescribe in
forms, instructions, or other appropriate
guidance the method of signing any return,
statement, or other document required to
be made under any provision of the internal revenue laws or regulations.
.03 Section 1.6012–5 provides that the
Commissioner may authorize the use, at

2005–35 I.R.B.

the option of a person required to make
a return, of a composite return in lieu
of any form specified in 26 CFR Part 1
(Income Tax), subject to such conditions,
limitations, and special rules governing
the preparation, execution, filing, and correction thereof as the Commissioner may
deem appropriate.
.04 Section 6011(e)(1) of the Internal
Revenue Code (the Code) gives specific
authority for the Service and the Treasury
Department to “prescribe regulations providing standards for determining which
returns must be filed on magnetic media
or in other machine-readable form.” On
January 12, 2005, the Service and the Treasury Department published in the Federal
Register (T.D. 9175, 2005–10 I.R.B. 665
[70 FR 2012–01]) temporary regulations
mandating the electronic filing of certain
Forms 1120, 1120S, 990 and 990–PF under sections 301.6011–5T, 301.6037–2T,
and 301.6033–4T. On November 12, 1999,
the Service and the Treasury Department
also published in the Federal Register
(T.D. 8843, 1999–2 C.B. 590 [64 FR
61502]) final regulations mandating the
electronic filing of certain Forms 1065
under section 301.6011–3.
.05 This revenue procedure combines
the rules governing IRS e-file including the
rules governing electronic filing of:
(1) Form 1040 and 1040A, U.S. Individual Income Tax Return, and Form 1040EZ,
Income Tax Return for Single and Joint Filers With No Dependents, contained in Publication 1345, Handbook for Authorized
IRS e-file Providers of Individual Income
Tax Returns, and Rev. Proc. 2000–31,
2000–2 C.B. 146;
(2) Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return,
contained in Rev. Proc. 2001–9; and
(3) Form 941, Employer’s Quarterly
Federal Tax Return, contained in Rev.
Proc. 99–39.
.06 This revenue procedure also includes the rules governing electronic filing
of:
(1) Form 990, Return of Organization
Exempt From Income Tax;
(2) Form 990–EZ, Short Form Return of
Organization Exempt From Income Tax;
(3) Form 990–PF, Return of Private
Foundation or Section 4947(a)(1) Trust
Treated as a Private Foundation;
(4) Form 1041, U.S. Income Tax Return
for Estates and Trusts;

2005–35 I.R.B.

(5) Form 1065, U.S. Return of Partnership Income;
(6) Form 1120, U.S. Corporation Income Tax Return;
(7) Form 1120–POL, U.S. Income Tax
Return for Certain Political Organizations; and
(8) Form 1120S, U.S. Income Tax Return for an S Corporation.
.07 Many of the rules governing participation in IRS e-file are now set forth in IRS
Publications. See section 5.01 of this revenue procedure.
SECTION 3. DEFINITIONS
.01 Authorized IRS e-file Provider. A
participant in IRS e-file is referred to as
an “Authorized IRS e-file Provider.” The
five categories of Authorized IRS e-file
Providers are:
(1) ELECTRONIC RETURN ORIGINATOR. An Electronic Return Originator
(ERO) originates the electronic submission of returns.
(2)
INTERMEDIATE
SERVICE
PROVIDER. An Intermediate Service
Provider receives tax return information
from an ERO (or from a taxpayer or tax exempt organization that files electronically
using a personal computer, modem or the
Internet, and commercial tax preparation
software), processes the return information, and either forwards the information
to a Transmitter, or sends the information
back to the ERO (or taxpayer or exempt
organization).
(3) SOFTWARE DEVELOPER. A
Software Developer develops software for
the purposes of (a) formatting electronic
return information according to publications issued by the Service that set forth
electronic return file specifications and
record layouts for tax returns; and/or (b)
transmitting electronic tax return information directly to the Service.
(4) TRANSMITTER. A Transmitter
transmits electronic return information
directly to the Service.
(5) REPORTING AGENT. A Reporting Agent is an accounting service, franchiser, bank, service bureau, or other entity
that complies with Rev. Proc. 2003–69,
2003–2 C.B. 403, and is authorized to perform one or more of the acts listed in Rev.
Proc. 2003–69 on behalf of a taxpayer.
The five categories of Authorized IRS
e-file Providers are not mutually exclusive.

451

For example, an ERO can, at the same
time, be a Transmitter, Software Developer, or Intermediate Service Provider depending on the function(s) performed.
.02 Responsible Official. A Responsible Official is an individual with authority over the IRS e-file operation of
the office(s) of the Authorized IRS e-file
Provider, is the first point of contact with
the Service, and has authority to sign
revised IRS e-file applications. A Responsible Official is responsible for ensuring
that the Authorized IRS e-file Provider
adheres to the provisions of this revenue
procedure and the publications and notices
governing the IRS e-file Program.
SECTION 4. ACCEPTANCE TO
PARTICIPATE IN THE IRS e-file
PROGRAM
.01 Sole proprietors, businesses, and organizations that wish to become an Authorized IRS e-file Provider must apply for
participation and must be accepted by the
Service.
.02 The procedures governing application to the IRS e-file Program are included
in Publication 3112, IRS e-file Application
and Participation.
.03 The circumstances under which the
Service may deny participation in the IRS
e-file Program are also included in Publication 3112. An applicant who is denied
participation may seek administrative review of the denial. See section 8 of this
revenue procedure.
.04 To continue participation in the IRS
e-file Program, an Authorized IRS e-file
Provider must adhere to all requirements
of this revenue procedure and the publications and notices governing IRS e-file.
SECTION 5. RESPONSIBILITIES
OF AN AUTHORIZED IRS e-file
PROVIDER
.01 To ensure that returns are accurately and efficiently filed, an Authorized
IRS e-file Provider must comply with the
provisions of this revenue procedure and
all publications and notices governing IRS
e-file. The Service will from time to time
update such publications and notices to
reflect changes to the program. It is the
responsibility of the Authorized IRS e-file
Provider to ensure that it complies with
the latest version of all publications and

August 29, 2005

notices. The publications and notices governing the IRS e-file Program include:
(1) Publication 1345, Handbook for Authorized IRS e-file Providers of Individual
Income Tax Returns;
(2) Publication 1345A, Filing Season Supplement for Authorized IRS e-file
Providers of Individual Income Tax Returns;
(3) Publication 1346, Electronic Return
File Specifications and Record Layouts for
Individual Income Tax Returns;
(4) Publication 1436, Test Package for
Electronic Filers of Individual Income Tax
Returns;
(5) Publication 1437, Procedures for
the 1041 e-file Program, U.S. Income Tax
Return for Estates and Trusts;
(6) Publication 1438, File Specifications, Validation Criteria and Record
Layouts for the 1041 e-file Program, U.S.
Income Tax Return for Estates and Trusts;
(7) Publication 1438–A, (Supplement)
1041 e-file Program, U.S. Income Tax Return for Estates and Trusts;
(8) Publication 1474, Technical Specifications Guide For Reporting Agent Authorization For Magnetic Tape/Electronic Filers and Federal Tax Depositors;
(9) Publication 1524, Procedures for
1065 e-file Program, U.S. Return of Partnership Income;
(10) Publication 1525, File Specifications, Validation Criteria and Record Layouts for the 1065 e-file Program, U.S. Return of Partnership Income;
(11) Publication 1855, Technical Specifications Guide for the Electronic Filing of
Form 941, Employer’s Quarterly Federal
Tax Return;
(12) Publication 3112, IRS e-file Application and Participation;
(13) Publication 3416, 1065 e-file Program, U.S. Return of Partnership Income
(Publication 1525 Supplement);
(14) Publication 3715, Technical Specifications Guide for the Electronic Filing of
Form 940, Employer’s Federal Unemployment (FUTA) Tax Return;
(15) Publication 3823, Employment
Tax e-file System Implementation and
User Guide;
(16) Publication 4162, Modernized
e-File Test Package for Forms 1120/1120S;
(17) Publication 4163, Modernized
e-File Information for Authorized IRS
e-file Providers of Forms 1120/1120S;

August 29, 2005

(18) Publication 4164, Modernized
e-File Guide for Software Developers and
Transmitters;
(19) Publication 4205, Modernized
e-File Test Package for Exempt Organization Filings;
(20) Publication 4206, Modernized
e-File Information for Authorized IRS
e-file Providers of Exempt Organization
Filings; and
(21) Postings to the IRS web site at:
http://www.irs.gov on the Internet, and
published guidance in the Internal Revenue Bulletin and the Federal Register.
.02 The publications and notices listed
in section 5.01 supplement this revenue
procedure. A violation of any provision
of these publications and notices is considered a violation of this revenue procedure
and may subject an Authorized IRS e-file
Provider to the sanctions provided in section 7 of this revenue procedure.
.03 The security of taxpayer accounts
and personal information is a top priority for the IRS. It is the responsibility of
each Authorized IRS e-file Provider to
have security systems in place to prevent
unauthorized access to taxpayer accounts
and personal information by third parties.
The Gramm-Leach-Bliley Act, codified
at 15 U.S.C. §§ 6801–6827, includes
rules applicable to Authorized IRS e-file
Providers that are designed to ensure the
security and privacy of taxpayer information. Violation of the provisions of the
Gramm-Leach-Bliley Act and the implementing rules and regulations promulgated by the Federal Trade Commission,
or violations of the non-disclosure rules
contained in sections 6713 or 7216 or the
regulations promulgated thereunder, are
considered violations of this revenue procedure and may subject an Authorized IRS
e-file Provider to the sanctions provided in
section 7 of this revenue procedure. See
section 6.01 of this revenue procedure.
.04 In addition to the responsibilities
defined in 5.01, 5.02, and 5.03 above, additional Authorized IRS e-file Providers
responsibilities may be defined in statutes
and regulations.
SECTION 6. PENALTIES
.01 Penalties for Disclosure or Use of
Information.
(1) An Authorized IRS e-file Provider,
except a Software Developer that does not

452

have access to taxpayer information, is
a tax return preparer under the definition
of section 301.7216–1(b)(2). Tax return
preparers are subject to criminal penalties for unauthorized disclosure or use of
tax return information. See section 7216
of the Internal Revenue Code and section
301.7216–1(a). In addition, section 6713
establishes civil penalties for unauthorized
disclosure or use of income tax return information by tax return preparers.
(2) Under section 301.7216–2(h), disclosure of tax return information among
Authorized IRS e-file Providers for the
purpose of electronically filing a return
is permissible. For example, an ERO
may pass on tax return information to an
Intermediate Service Provider and/or a
Transmitter for the purpose of having an
electronic return formatted and transmitted to the Service.
.02 Other Preparer Penalties.
(1) Preparer penalties may be asserted
against an individual or firm meeting
the definition of an income tax return
preparer under section 7701(a)(36) and
section 301.7701–15. Preparer penalties
that may be asserted under appropriate
circumstances include, but are not limited
to, those set forth in sections 6694, 6695,
and 6713.
(2) Under section 301.7701–15(d)(1),
Authorized IRS e-file Providers are not
income tax return preparers for the purpose of assessing most preparer penalties
as long as their services are limited to “typing, reproduction, or other mechanical assistance in the preparation of a return or
claim for refund.”
(3) If an ERO, Intermediate Service
Provider, Transmitter, or the product of
a Software Developer alters the income
tax return information in a nonsubstantive
way, this alteration will be considered
to come under the “mechanical assistance” exception described in section
301.7701–15(d)(1), and will not cause an
Authorized IRS e-file Provider to become
an income tax preparer. A nonsubstantive
change is a correction or change limited
to a transposition error, misplaced entry,
spelling error, or arithmetic correction.
(4) If an ERO, Intermediate Service
Provider, Transmitter, or the product of
a Software Developer alters income tax
return information in a way that does not
come under the “mechanical assistance”
exception, such Authorized IRS e-file

2005–35 I.R.B.

Provider may be held liable for income
tax return preparer penalties. See section
301.7701–15; Rev. Rul. 85–189, 1985–2
C.B. 341 (describing a situation where a
Software Developer was determined to be
an income tax return preparer and subject
to certain preparer penalties).
.03 Other Penalties. In addition to the
above specified provisions, the Service
may assert all appropriate preparer, nonpreparer, and disclosure penalties against
an Authorized IRS e-file Provider as warranted under the circumstances.
SECTION 7. MONITORING AND
SANCTIONING AN AUTHORIZED
IRS e-file PROVIDER
.01 The Service will monitor Authorized IRS e-file Providers for compliance
with the rules governing IRS e-file. The
Service may sanction an Authorized IRS
e-file Provider for violating any provision
of this revenue procedure or the publications and notices governing IRS e-file.
.02 Sanctions that the Service may
impose upon an Authorized IRS e-file
Provider for violations described in section 7.01 of this revenue procedure include a written reprimand, suspension or
expulsion from the program, and other
sanctions, depending on the severity of the
infraction. Publication 3112 describes the

2005–35 I.R.B.

infraction categories and the rules governing the imposition of sanctions.
SECTION 8. ADMINISTRATIVE
REVIEW PROCESS
.01 An applicant that has been denied
participation in IRS e-file (see section 4.03
of this revenue procedure) has the right
to an administrative review. During the
administrative review process, the denial
of participation remains in effect.
.02 An Authorized IRS e-file Provider
may seek administrative review for any
sanction the Service may impose under
section 7 of this revenue procedure.
.03 Publication 3112 describes the procedures regarding administrative review of
a denial of participation in IRS e-file and
any sanction imposed by the Service.
SECTION 9. PILOT PROGRAMS
.01 The Service regularly conducts pilot programs to introduce new technology
into the IRS e-file Program. These pilot
programs are usually conducted within a
limited geographic area or within a limited
taxpayer or practitioner community. The
Service establishes rules for participating
in these pilot programs and embodies these
rules in an implementing document typically referred to as a “Memorandum of Un-

453

derstanding” or “Memorandum of Agreement.” Pilot participants must agree to the
provisions of the implementing document
in order to participate in the pilot program.
.02 An implementing document supplements this revenue procedure, but does not
supersede it.
.03 A violation of a provision of an implementing document is considered a violation of this revenue procedure and may
subject the participant to sanctions (see
section 7 of this revenue procedure).
SECTION 10. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 99–39, 1999–2 C.B. 532;
Rev. Proc. 2000–31, 2000–2 C.B. 146;
and Rev. Proc. 2001–9, 2001–1 C.B. 328
are superseded.
SECTION 11. EFFECTIVE DATE
This revenue procedure is effective
August 29, 2005.
SECTION 12. INTERNAL REVENUE
SERVICE OFFICE CONTACT
All questions regarding this revenue
procedure should be directed to the Internal Revenue Service. The telephone
number for this purpose is (202) 283–0261
(not a toll-free number).

August 29, 2005