2.3.59 Command Codes BMFOL and BMFOR 2.3.59.1 Program Scope and Objectives 2.3.59.1.1 Background 2.3.59.1.2 Authority 2.3.59.1.3 Responsibilities or Roles and Responsibilities 2.3.59.1.4 Program Management and Review 2.3.59.1.5 Program Controls 2.3.59.1.6 Terms/Definitions/Acronyms 2.3.59.1.7 Related Resources 2.3.59.2 Command Code BMFOL Overview 2.3.59.3 Command Code BMFOL Basics 2.3.59.4 Command Code BMFOR Basics 2.3.59.5 Restoring RRR Tax Modules to Master File 2.3.59.6 Command Code BMFOL Full Input Formats 2.3.59.7 Command Code BMFOL Abbreviated Input Formats 2.3.59.8 Command Code BMFOL Message Screens and Index Message Screens 2.3.59.9 Table of Screen Exhibits Exhibit 2.3.59-1 Command Code BMFOL/BMFOR Input Display Exhibit 2.3.59-2 Command Code BMFOL/BMFOR Input Display Exhibit 2.3.59-3 Command Code BMFOL Input Display Exhibit 2.3.59-4 Command Code BMFOL Input Display Exhibit 2.3.59-5 Command Code BMFOL Input Display Exhibit 2.3.59-6 Command Code BMFOL Input Display Exhibit 2.3.59-7 Command Code BMFOL Input Display Exhibit 2.3.59-8 Command Code BMFOL Input Display Exhibit 2.3.59-9 Command Code BMFOL Input Display Exhibit 2.3.59-10 Command Code BMFOL Summary Display Exhibit 2.3.59-11 Command Code BMFOL Last Period Satisfied Display Exhibit 2.3.59-12 Command Code BMFOL Entity Display Exhibit 2.3.59-13 Command Code BMFOL Entity Display - Address Information Exhibit 2.3.59-14 Command Code BMFOL Entity Display Exhibit 2.3.59-15 Command Code BMFOL Entity Display Exhibit 2.3.59-16 Command Code BMFOL Entity Display Exhibit 2.3.59-17 Command Code BMFOL Tax Module Display Exhibit 2.3.59-18 Command Code BMFOL Tax Module Display Exhibit 2.3.59-19 Command Code BMFOL Tax Module Display Exhibit 2.3.59-20 Command Code BMFOL Tax Module Display Exhibit 2.3.59-21 Command Code BMFOL Tax Module Display Exhibit 2.3.59-22 Command Code BMFOL Tax Module Display Exhibit 2.3.59-23 Command Code BMFOL Tax Module Display Exhibit 2.3.59-24 Command Code BMFOL Tax Module Display Exhibit 2.3.59-25 Command code BMFOL Tax Module Display Exhibit 2.3.59-26 Command Code BMFOL Adjustment Display Exhibit 2.3.59-27 Command Code BMFOL Adjustment Display Exhibit 2.3.59-28 Command Code BMFOL Adjustment Display Exhibit 2.3.59-29 Command Code BMFOL Adjustment Display Exhibit 2.3.59-30 Command Code BMFOL Audit History Display Exhibit 2.3.59-31 Command Code BMFOL FTD Entity Display Exhibit 2.3.59-32 Command Code BMFOL Status History Display Exhibit 2.3.59-33 Command Code BMFOL Retention Register Display Exhibit 2.3.59-34 Command Code BMFOL Exempt Organization Display Exhibit 2.3.59-35 Command Code BMFOL Exempt Organization Display Exhibit 2.3.59-36 Command Code BMFOL Return Display (Except CAWR) Exhibit 2.3.59-37 Command Code BMFOL Return Form 941 Display Exhibit 2.3.59-38 Command Code BMFOL Return Form 941 Display Exhibit 2.3.59-39 Command Code BMFOL Return Form 941 Display Exhibit 2.3.59-40 Command Code BMFOL Return Form 941 Display Exhibit 2.3.59-41 Command Code BMFOL Return Form 1120 Display Exhibit 2.3.59-42 Command Code BMFOL Return Form 1120 Display (page 2) Exhibit 2.3.59-43 Command Code BMFOL Return Form 1120 Display (page 3) Exhibit 2.3.59-44 Command Code BMFOL BMF Return Form 720 Display Exhibit 2.3.59-45 Command Code BMFOL BMF Return Form 720 Display page 2 Exhibit 2.3.59-46 Command Code BMFOL BMF Return Form 8743 Display Exhibit 2.3.59-47 Command Code BMFOL BMF Return Form 8743 Display (page 2) Exhibit 2.3.59-48 Command Code BMFOL BMF Return Form 8743 Display (page 3) Exhibit 2.3.59-49 Command Code BMFOL BMF Return Form 8743 Display (page 4) Exhibit 2.3.59-50 Command Code BMFOL BMF Return Form 942 Display Exhibit 2.3.59-51 Command Code BMFOL BMF Return Form 1041 Display Exhibit 2.3.59-52 Command Code BMFOL BMF Return Form 1041 Display (page 2) Exhibit 2.3.59-53 Command Code BMFOL Return Form 1041 Display (page 3) Exhibit 2.3.59-54 Command Code BMFOL Return Form 1065 Display Exhibit 2.3.59-55 Command Code BMFOL Return Form 1065 Display (page 2) Exhibit 2.3.59-56 Command Code BMFOL Return Form 1066 Display Exhibit 2.3.59-57 Command Code BMFOL Return Form 8804 Display Exhibit 2.3.59-58 Command Code BMFOL Return Form CT-1 Display Exhibit 2.3.59-59 Command Code BMFOL Return Form CT-1 Display (Page 2) Exhibit 2.3.59-60 Command Code BMFOL Return Form CT-1 Display (Page 3) Exhibit 2.3.59-61 Command Code BMFOL Return Form 940 Display Exhibit 2.3.59-62 Command Code BMFOL Return Form 940 Display (Page 2) Exhibit 2.3.59-63 Command Code BMFOL BMF Return Form 943 Display Exhibit 2.3.59-64 Command Code BMFOL BMF Return Form 943 Display (page 2) Exhibit 2.3.59-65 Command Code BMFOL Return Form 943 Display (PAGE 3) Exhibit 2.3.59-66 Command Code BMFOL Return Form 1042 Display Exhibit 2.3.59-67 Command Code BMFOL Return Form 1042 Display Exhibit 2.3.59-68 Command Code BMFOL Return Form 944 Display Exhibit 2.3.59-69 Command Code BMFOL Return Form 944 Display (page 2) Exhibit 2.3.59-70 Command Code BMFOL Return Form 944 Display (page 3) Exhibit 2.3.59-71 Command Code BMFOL Return Form 8752 Display Exhibit 2.3.59-72 Command Code BMFOL Return Form 945 Display Exhibit 2.3.59-73 Command Code BMFOL Return Form 945 Display (page 2) Exhibit 2.3.59-74 Command Code BMFOL Return Form 8288 Display Exhibit 2.3.59-75 Command Code BMFOL Return Form 990C Display Exhibit 2.3.59-76 Command Code BMFOL Return Form 990C Display (page 2) Exhibit 2.3.59-77 Command Code BMFOL Return Form 990T Display Exhibit 2.3.59-78 Command Code BMFOL Return Form 990T Display (page 2) Exhibit 2.3.59-79 Command Code BMFOL Return Form 990T Display (page 3) Exhibit 2.3.59-80 Command Code BMFOL Return Form 1041A Display Exhibit 2.3.59-81 Command Code BMFOL Return Form 5227 Display Exhibit 2.3.59-82 Command Code BMFOL Return Form 3520A Display Exhibit 2.3.59-83 Command Code BMFOL Return Form 3520A Display (page 2) Exhibit 2.3.59-84 Command Code BMFOL Return Form 990PF Display Exhibit 2.3.59-85 Command Code BMFOL Return Form 990 PF Display (page 2) Exhibit 2.3.59-86 Command Code BMFOL Return Form 8038 Display Exhibit 2.3.59-87 Command Code BMFOL Return Form 8038 Address Display (page 2) Exhibit 2.3.59-88 Command Code BMFOL Return Form 8038 CP BONDS Display (page 3) Exhibit 2.3.59-89 Command Code BMFOL Return Form 8038 Display (page 4) Exhibit 2.3.59-90 Command Code BMFOL Return Form 8871 Display Exhibit 2.3.59-91 Command Code BMFOL Return Form 8872 Display Exhibit 2.3.59-92 Command Code BMFOL Return Form 4720 Display Exhibit 2.3.59-93 Command Code BMFOL Return Form 709 Display Exhibit 2.3.59-94 Command Code BMFOL Return Form 709 Display (page 2) Exhibit 2.3.59-95 Command Code BMFOL Return Form 706 Display Exhibit 2.3.59-96 Command Code BMFOL Return Form 2290 Display Exhibit 2.3.59-97 Command Code BMFOL Return Form 2290 Display (page 2) Exhibit 2.3.59-98 Command Code BMFOL Return Form 11C Display Exhibit 2.3.59-99 Command Code BMFOL Return Form 730 Display Exhibit 2.3.59-100 Command Code BMFOL Return Form 990 Display Exhibit 2.3.59-101 Command Code BMFOL Return Form 3520 Display Exhibit 2.3.59-102 Command Code BMFOL Return Form 5500 Display Exhibit 2.3.59-103 Command Code BMFOL Return Form 5500 Display (page 2) Exhibit 2.3.59-104 Command Code BMFOL Return Form 5330 Display Exhibit 2.3.59-105 Command Code BMFOL Return Form 5330 display (page 2) Exhibit 2.3.59-106 Command Code BMFOL Return Form 706GS(T) Display Exhibit 2.3.59-107 Command Code BMFOL Return Form 706GS(D) Display Exhibit 2.3.59-108 Command Code BMFOL Return Form 8703 Display Exhibit 2.3.59-109 Command Code BMFOL Return Form 8038B Display Exhibit 2.3.59-110 Command Code BMFOL Return Form 8038TC Display Exhibit 2.3.59-111 Command Code BMFOL Return Form 8038TC Display (page 2) Exhibit 2.3.59-112 Command Code BMFOL CAWR Return Display Exhibit 2.3.59-113 Command Code BMFOL CAWR Return Display (page 2) Exhibit 2.3.59-114 Command Code BMFOL CAWR Return Display (page 3) Exhibit 2.3.59-115 Command Code BMFOL CAWR Return Display (page 4) Exhibit 2.3.59-116 Command Code BMFOL Quarterly Return Form 941 Display Exhibit 2.3.59-117 Command Code BMFOL Lookback Review Display Exhibit 2.3.59-118 Command Code BMFOL Retention Recovery Display Exhibit 2.3.59-119 Command Code BMFOL Output Display Error Exhibit 2.3.59-120 Command Code BMFOL Definer C Input Format Exhibit 2.3.59-121 Command Code BMFOL Refund Research Screen Exhibit 2.3.59-122 Command Code BMFOL Retention Registers without Vestigial Entries Exhibit 2.3.59-123 Command Code BMFOL Deposit Schedule Screen Exhibit 2.3.59-124 Command Code BMFOL Payment Summary Screen Exhibit 2.3.59-125 Command Code BMFOL IRC 965 Liability Schedule Screen Part 2. Information Technology Chapter 3. IDRS Terminal Responses Section 59. Command Codes BMFOL and BMFOR 2.3.59 Command Codes BMFOL and BMFOR Manual Transmittal December 22, 2023 Purpose (1) This transmits revised IRM 2.3.59, IDRS Terminal Responses, Command Codes BMFOL and BMFOR. Material Changes (1) 2.3.59-4 - Changed Retention Register reference (years 2018- 2024 now available). (2) 2.3.59-5 - Changed RRR tax module recovery date from 2018 - 2024. (3) 2.3.59-8 - Updated CFOL error messages (CFOL029) to reflect updated retention register availability. (4) Exhibit 2.3.59-12 - Added 2 new field on line 18 Entity Screen (5) Exhibit 2.3.59-13 - Cache year literals changed from (2015-2024) to (2016-2025) on line 4 pg 2 Entity Screen. (6) Exhibit 2.3.59-37, Exhibit 2.3.59-41, Exhibit 2.3.59-51 Added 6 new audit codes fields . (7) Exhibit 2.3.59-43, Exhibit 2.3.59-49, Exhibit 2.3.59-53, Exhibit 2.3.59-55 Added CLA fields for forms 1120,1041,1065,990-T. Effect on Other Documents IRM 2.3.59, dated December 12, 2022, is superseded. Audience LB&I, SB/SE, TE/GE, W&I. Effective Date (01-16-2024) Kaschit Pandya Acting, Chief Information Officer 2.3.59.1 (12-22-2023) Program Scope and Objectives Overview:The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status. Purpose: This IRM section provides the instructions for the use of Integrated Data Retrieval System (IDRS) command code BMFOL to display the BMF (Business Master File) data. Audience: Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE). Policy Owner: Chief Information Officer. Program Owner:Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE). Primary Stakeholders: Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE). Program Goals: The information provided in this IRM will instruct the user how to access the Business Master File (Command Code BMFOL) screen that is requested. 2.3.59.1.1 (01-16-2024) Background The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status. 2.3.59.1.2 (01-16-2024) Authority Not Available 2.3.59.1.3 (01-16-2024) Responsibilities or Roles and Responsibilities Applications Development is responsible for maintenance of the command codes. 2.3.59.1.4 (01-16-2024) Program Management and Review Program Reports: BMF is the primary source of data for BMFOL. Program Effectiveness: N/A 2.3.59.1.5 (01-16-2024) Program Controls None 2.3.59.1.6 (01-16-2024) Terms/Definitions/Acronyms Defined Terms Acronyms Acronym Definition BMF Business Master File 2.3.59.1.7 (01-16-2024) Related Resources N/A 2.3.59.2 (01-20-2003) Command Code BMFOL Overview The Business Master file on-line system provides read-only access to accounts on the Business Master File in Martinsburg, WV. All entities, master file tax modules and the most recent seven years of retention data are in on-line status. 2.3.59.3 (01-01-2000) Command Code BMFOL Basics This command code is provided to furnish access to the Business Master File. Fields available include basic identifying information, amounts, dates, codes, indicators, and freezes. Transaction postings, status history, audit history, vestigial data, federal tax deposit, exempt organization, and combined annual wage reporting data are also available. Additionally, for any specified account, a tax module summary and last period satisfied information can be requested. A help feature provides on-line user assistance. Whenever possible the entire set of data requested will be presented on a single page. When all the data cannot fit on a single page, multiple pages will be required for the presentation of the entire set of data. 2.3.59.4 (01-16-2020) Command Code BMFOR Basics This command code is provided to furnish access to the BMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention. When an account merge takes place, retention modules removed prior to the merge continue to be stored on the retention registers under the old TIN. This command code allows access to those records. The input format of BMFOR is the same as that of BMFOL. Abbreviated requests are not allowed for BMFOR input. BMFOR executes the same programs as BMFOL and provides the same screen responses as BMFOL. BMFOR displays the tax module screens only. Valid definer codes are 'A' for Adjustment, 'R' for Posted Return, 'S' for Status History and 'T' for Tax Module. Entity information, such as Name Control, Cycle, PDT Indicator, CID Indicator and Filing Requirements are not displayed for these modules. These tax modules cannot be re-established to Master File through BMFOL definer code 'B'. Only BMF modules dropped to retention in 2017 and later are available. 2.3.59.5 (01-16-2020) Restoring RRR Tax Modules to Master File Recoverable Retention Register (RRR) tax modules are also available through BMFOL. When a BMFOL request is received from a user for an RRR module it is retrieved from the BMF Retention tables and displayed. A confirmation screen will be returned with message 'CFOL038 - TAX MODULE REQUESTED TO BE REESTABLISHED'. BMFOL definer code B is used to restore RRR tax modules back to the active BMF Master File. RRR tax modules are those dropped from 2017 to present and are listed on the BMFOL Summary Screen, definer code I. One transaction is created by run 160-26 (ECC-MTB), a TC008 with the tax module. BMFOL sends these transactions weekly to BMF and they will attempt to post that cycle. Weekly cut-off time for BMFOLB requests is 5:00 pm Wednesday ET. Requests input after 5:00 pm Wednesday are processed the following cycle. 2.3.59.6 (07-01-2019) Command Code BMFOL Full Input Formats Summary of Full Input Formats: Definer Display File Source MFT & Tax Per Result A Y Y Adjustment transactions including trans code, posted date, among, cycle, DLN, codes and other dates B Y Y Re-establishes retention tax module back to the active Master File. C N N Tax Module screen associated with input check symbol/check number, CFOL041, or CFOL042 D Y N Deposit Schedules for 941, CT-1, 943, and 945. E Y N Entity information including cross-ref TIN, freeze codes, indicators, codes, and posted transactions F Y N FTD coupon ordering information H N N Help screen I Y N On/off-line status of entity and tax modules, merge information, sign of module balance, posted return indicator, and IDRS service centers K Y Y F941 Lookback information L Y N Last tax module satisfied M Y Y IRC 965 Liability Schedule, used to monitor status of Section 965 Installments N Y N Index of Retention Register Tax Modules that do not have an associated Vestigial Entry O Y N Exempt organization information P Y N Payment Summary R Y Y Return DLN, cycle posted, transaction date, some schedules, codes, exemptions, amounts S Y Y Status histories T Y Y Control DLN, exemption total, settlement information, amounts, freezes, indicators U Y Y CAWR information V Y N Vestigial data (retention register) W Y Y Quarterly F941 information. Z Y N Audit history information # N Y Refund Checks (up to 5) associated with a particular TIN/MFT/Tax Period. 2.3.59.7 (01-17-2010) Command Code BMFOL Abbreviated Input Formats Abbreviated formats permit the user to omit input fields that are the same as the previous command. For instance if the user wants to view a different tax period for the same TIN and MFT or wants to view status information immediately after having viewed the return for the same module. CC BMFOL input with a "tax type" definer, an MFT, a tax period and plan number will result in the display of data for the same TIN and display file source. CC BMFOL input with an "entity type" definer and a TIN will result in the display of other data for the same display file source. CC BMFOL input with an "entity type" definer will result in the display of data for the same TIN and display file source. 2.3.59.8 (01-16-2020) Command Code BMFOL Message Screens and Index Message Screens Sometimes BMFOL cannot satisfy a request. In most cases a message screen is generated containing a message and explanation. in some cases a summary screen is generated instead of a message screen to help the user make the next selection. A brief message is placed at the bottom of the index screen. CFOL000-THE FOLLOWING CODE HAS BEEN RETURNED BY DB2:. This message indicates a DB2 error was encountered when querying data to satisfy the BMFOL request.. The SQL code will also be displayed. on the screen.. CFOL002-INPUT DATA INDICATES A BMF REQUEST - CHECK INPUT. The TIN requested is BMF. This message should only appear if you are using command other than BMFOL CFOL003-DEFINER CODE USED REQUIRES MFT AND TAX PERIOD CHECK INPUT. The definer contains A, B, M, R, S, T, U, or W. These definers require an MFT and a tax period. Insert missing fields and re-enter. CFOL006-DEFINER CODE FIELD IS IN ERROR-CHECK INPUT. The definer must be A, B, C, D, E, F, H, I, L, M, N, O, P, R, S, T, U, V, W, Z or #. Change and re-enter. CFOL007-RECOVERABLE RETENTION REGISTER PROBLEM. The module cannot be obtained. User can utilize microfilm for research. CFOL008-MFT FIELD IS IN ERROR-CHECK INPUT . The MFT field is not valid. Change and re-enter. CFOL009-MFT INCONSISTENT WITH TAX PERIOD-CHECK INPUT. The MFT field is not valid for the tax period entered. CFOL010-MFT INCONSISTENT WITH TIN & VALIDITY DIGIT INDICATOR -CHECK INPUT. The MFT is not valid for the TIN and validity digit indicator entered. CFOL015-TAX PERIOD FIELD IS IN ERROR-CHECK INPUT. The tax period is either non-numeric or greater than the current year and month plus one year. CFOL016-THE ACCOUNT YOU REQUESTED IS NOT ON MASTER FILE-CHECK INPUT. There is currently no such TIN on the master file, either on-line or off-line. Check input and re-enter if in error. CFOL017-TIN INCONSISTENT WITH THE VALIDITY DIGIT INDICATOR-CHECK INPUT. The validity digit indicator is not valid for this TIN. CFOL018-TIN FIELD IS INVALID-CHECK INPUT. The TIN must be in edited TIN format. CFOL019-VALIDITY DIGIT IS INCORRECT-CHECK INPUT. This Display File Source Code is not valid. Valid codes are blank, V, and W. CFOL021-INVALID FROM-DATE OR TO-DATE. The From Date or To Date is invalid and must be re-entered.. CFOL022-INVALID CAWR INFORMATION REQUEST - CHECK INPUT. CAWR request must have definer code 'U' and MFT 88. CFOL024-DB2 IS NOT AVAILABLE. Your request cannot be processed. Contact BMF Database Administrators. CFOL026--NO PRIOR BMFOL REQUEST A paging Request was Entered Before A BMFOL Request. CFOL028-REQUEST FOR RECOVERY NOT ACCEPTED. Module already on master file. CFOL029-REQUEST FOR RECOVERY NOT ACCEPTED. Module not on recoverable retention file. The module was removed prior to 2015 CFOL030-REQUEST FOR RECOVERY NOT ACCEPTED. Module recovery already requested. CFOL031-REQUEST FOR RECOVERY NOT ACCEPTED. Account in merge status. CFOL033-INCORRECT MFT FOR W/K DEFINER. W definer must use an MFT of 01 and tax period ending in 03, 06, 09 or 12. CFOL035-DEFINER B HAS BEEN DISABLED Recovery of Retention Registers (Definer B) is disabled from cycle 52 through cycle 3 due to data reformatting. CFOL036-PLAN NUMBER IS INVALID. Request to view MFT 46, 68 or 76 "tax type" information must include a three-digit plan number following the TAX PERIOD field. Zeroes are acceptable. CFOL038-TAX MODULE REQUESTED TO BE REESTABLISHED Reestablishment processing has begun. CFOL039 - BMFOR DEFINER IS INVALID Valid definers are A, R, S and T. CFOL041 - INVALID CHECK NUMBER INPUT The check symbol/check number must be numeric CFOL042 - DATA NOT FOUND ON REFUND RESEARCH DATABASE There is no TIN/MFT/Tax Period information associated with the Check Symbol/Check Number input. CFOL090--THE CYCLE TABLE CONTAINS NO DATA Please Contact the User Support Desk and Ask That They Contact BMF Database Administrators. CFOL091--THE CYCLE FIELD IS NULL Please contact the User Support Desk and Ask That They Contact BMF Database Administrators. CFOL092--BOTH CYCLE TABLES RETURNED SQLCODE -904 Please Contact the User Support Desk and Ask That They Contact BMF Database Administrators. CFOL093--THE MODULE YOU REQUESTED IS NOT ON MASTER FILE - CHECK INPUT There is no Retention Tax Module/Return Data for this BMFOR Request. Please check the Input and Re-enter if in Error. 2.3.59.9 (07-01-2019) Table of Screen Exhibits The following table identifies the exhibits that follow. Input 1 Full Tax Module Data - EIN 2 Full Tax Module Data - SSN 3 Abbreviated Tax Module Data 4 Full Entity Data - EIN 5 Full Entity Data - SSN 6 Abbreviated Entity Data - EIN 7 Abbreviated Entity Data - SSN 8 Abbreviated Entity Data 9 Help Screens Output 10 Summary 11 Last Period Satisfied 12-16 Entity 17-25 Tax Module 26-29 Adjustment 30 Audit History 31 FTD Entity 32 Status History 33 Vestigial Section 34-35 Exempt Organization 36 Standard Return 37-40 Form 941 41-42 Form 1120 43-48 Form 720/8743 49 Form 942 50-51 Form 1041 52 Form 1065 53 Form 1066 54 Form 8804 55-56 Form CT1 57-58 Form 940 59-61 Form 943 62-63 Form 1042 64-65 Form 944 66 Form 8752 67-68 Form 945 69 Form 8288 70-71 Form 990C 72-73 Form 990T 74 Form 1041 A 75 Form 5227 76 Form 3520A 77-78 Form 990PF 79-82 Form 8038 83 Form 8871 84 Form 8872 85 Form 4720 86-87 Form 709 88 Form 706 89-90 Form 2290 91 Form 11C 92 Form 730 93 Form 990 94 Form 3520 95 Form 5500 96-97 Form 5330 98 Form 706GS(T) 99 Form 706GS(D) 100 Form 8703 101 Form 8038B 102 Form 8038TC 103-106 CAWR 107 F941 Quarterly Information 108 F941 Lookback Information 109 Retention Register Recovery 110 Error 111 Definer Code 'C' input format 112 Refund Research Information 113 Retention Registers lacking a Vestigial Entry 114 Deposit Schedules 115 Payment Summary 116 IRC 965 Liability Schedule Exhibit 2.3.59-1 Command Code BMFOL/BMFOR Input Display Full Tax Module Data-EIN (includes adjustment, return, status, tax, CAWR, IRC 965) Use this format of the command code to obtain a display of business master file tax module data. The command code will default to page 1. Once a particular tax module is displayed, other pages can be accessed using the Command Code "BMFPG" . Pictured is a full BMFOL EIN input screen for tax module data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL or BMFOR 1 06 Command Definer Code (required): A = adjustments (BMFOL/BMFOR) M = IRC 965 (BMFOL only) R = return (BMFOL/BMFOR) S = status history (BMFOL/BMFOR) T = tax module (BMFOL/BMFOR) U = cawr (BMFOL only) # = refund research screen(BMFOL only) 1 07-16 EIN (required): nn-nnnnnnn 1 17 Display Source Code (required) 1 18-19 MFT (required) 1 20-25 Tax Period (required) 1 26-28 Plan Number (required) Exhibit 2.3.59-2 Command Code BMFOL/BMFOR Input Display Full Tax Module Data-SSN (includes adjustment, return, status, tax, CAWR, IRC 965) Use this format of the command code to obtain a display of business master file tax module data. The command code will default to page 1. Once a particular tax module is displayed, other pages can be accessed using the Command Code "BMFPG" . Pictured is a full BMFOL SSN input screen for tax module data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): A = adjustments (BMFOL/BMFOR) M = IRC 965 (BMFOL only) R = return (BMFOL/BMFOR) S = status history (BMFOL/BMFOR) T = tax module (BMFOL/BMFOR) U = cawr (BMFOL only) # = refund research (BMFOL only) 1 07-17 SSN (required): nnn-nn-nnnn 1 18 Display Source Code (required): V = BMF valid SSN W = BMF in valid SSN 1 19-20 MFT (required) 1 21-26 Tax Period (required) 1 27-29 Plan Number (required) Exhibit 2.3.59-3 Command Code BMFOL Input Display Abbreviated Tax Module Data (includes adjustment, return, status, tax, CAWR, IRC 965) Use this format of the command code to obtain a display of tax module data for the same display file source and TIN as is currently on the screen. This command is used to change the definer, MFT, tax period and plan number. To view a different display file source or TIN, use the full format Exhibit 2.3.59-1.or Exhibit 2.3.59-2. Do not use this format for BMFOR requests. Pictured is an abbreviated BMFOL input screen for tax module data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): A = adjustments M = IRC 965 R = return S = status history T = tax module U = cawr # = refund research 1 07-08 MFT (required) 1 09-14 Tax Period (required) 1 15-17 Plan Number (required) Exhibit 2.3.59-4 Command Code BMFOL Input Display Full Entity Data-EIN (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization) Use this format to obtain a display of BMF entity data. The command code will default to page 1. Once a particular entity module is displayed, other pages can be accessed using the Command Code "BMFPG" . Entity requests are not available on BMFOR. Pictured is a full BMFOL EIN input screen for Entity data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): D = Deposit Schedule E = entity F = FTD entity I= summary L= last tax module satisfied N = tax modules lacking a vestigial cross reference O = exempt organization V = vestigial Z = audit history 1 07-16 EIN (required): nn-nnnnnnn Exhibit 2.3.59-5 Command Code BMFOL Input Display Full Entity Data-SSN (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization). Entity requests not available for BMFOR. Use this format to obtain a display of BMF entity data. The command code will default to page 1. Once a particular entity module is displayed, other pages can be accessed using the Command Code "BMFPG" . Not available on BMFOR. Pictured is an abbreviated BMFOL SSN input screen for Entity data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): D = Deposit Schedule E = entity F = FTD entity I = summary L = last tax module satisfied N = tax modules lacking a vestigial cross reference O = exempt organization V = vestigial Z = audit history 1 07-17 SSN (required): nnn-nn-nnnn 1 18 Display File Source Code (required): V = BMF valid SSN W = BMF in valid SSN Exhibit 2.3.59-6 Command Code BMFOL Input Display Abbreviated Entity Data-EIN (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization) Use this format to obtain a display of follow-up BMF EIN entity data. This is used to change the definer or EIN. To view a different display file source, use the full format Exhibit 2.3.59-4. or Exhibit 2.3.59-5 Pictured is an abbreviated BMFOL EIN input screen for Entity data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): D = Deposit Schedule E = entity F = FTD entity I = summary L = last tax module satisfied N = tax modules lacking a vestigial cross reference O = exempt organization V = vestigial Z = audit history 1 07-16 EIN (required): nn-nnnnnnn Exhibit 2.3.59-7 Command Code BMFOL Input Display Abbreviated Entity Data-SSN (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization) Use this format to obtain a display of follow-up SSN entity data. This is used to change the definer or SSN. To view a different display file source, use the full format Exhibit 2.3.59-4.or Exhibit 2.3.59-5 Pictured is an abbreviated BMFOL SSN input screen for Entity data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): D = Deposit Schedule E = entity F = FTD entity I = summary L = last tax module satisfied N = tax modules lacking a vestigial cross reference O = exempt organization V = vestigial Z = audit history 1 07-17 SSN (required): nnn-nn-nnnn Exhibit 2.3.59-8 Command Code BMFOL Input Display Abbreviated Entity Data (includes entity, summary, vestigial, audit history, FTD entity, last tax module satisfied, exempt organization) Use this format to obtain a display of follow-up entity data. This is used to change the definer . To view a different display file source or TIN, use the full format (Exhibit 2.3.59-4 or 2.3.59-5). Pictured is an abbreviated BMFOL EIN input screen for Entity data. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): D = Deposit Schedule E = entity F = FTD entity I = summary L = last tax module satisfied N = tax modules lacking a vestigial cross reference O = exempt organization V = vestigial Z = audit history Exhibit 2.3.59-9 Command Code BMFOL Input Display Help Screens Use this format to obtain a display of help screens. Pictured is a BMFOL Help Screen input request. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (required): BMFOL 1 06 Command Definer Code (required): H Exhibit 2.3.59-10 Command Code BMFOL Summary Display Pictured is a BMFOL Summary screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code : BMFOL 1 06 Command Definer Code 1 07-18 TIN, Display File Source Code 1 61-64 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 Offer In Compromise Indicator: *OIC* 3 13-18 Entity Update Cycle 3 30-79 Account Freezes: CSED:A- DMF:V- BAD REF:-U BANKR:-V LEGAL:-W 3 76-80 ≡ ≡ ≡ 4 01-08 Merge in Process Indicator 4 19-20 Large Corporation Indicator 4 32-63 Account Information PMF EMIS REPEATER TDA-TDI CLOSED 4 71 Employment Code 4 80 Magnetic Tape Code 8 01 Retention Register Code R = Retention Register (VSAM) O = Retention Register (optical storage) blank = not a Retention Register 8 02-03 MFT 8 05-10 Tax Period 8 12-14 Plan Number 8 16-35 Master File Assessed Module Balance 37 Return Posted Indicator N = Return not posted (No TC150) Y = Return posted (TC 150 posted) U = Unable to determine if TC150 exists because module resides on optical 8 38-40 SFR literal SFR = Substitute for Return 8 41-42 Master File Status Code 8 44-92 Master File Action Cycle 8 44-51 IDRS Extraction Indicator 0 = Not under IDRS control 1 = Extracted for IDRS by selection criteria (normal extraction) 2 = Extracted by entity or tax module TC 902 3= TC 902 through an IDRS terminal 4 = Tax Module requested by not available 5 = TC 902 through IDRS automatic generation 6 = TC902 for recovery 8 53-61 Freeze Codes 8 63-80 Tax Module Codes C1, C2, ..., C8 (CAF) LIEN AIMnn (nn = AIMS service center) MIL$ 20 25-45 Total Assessed Balance (calculated total of the Assessed Module Balance for all tax modules for account) 21 80 Retention Register Indicator 22 36 Prior Audit History Indicator 22 80 Last Period Satisfied Indicator 23 36 Exempt Organization Indicator 23 80 Federal Tax Deposit Indicator 23(alt) 07-73 Summary Screen Message REQUESTED MODULE DOES NOT EXIST ON MASTERFILE or REQUESTED MODULE IN MERGE-TEMPORARILY UNAVAILABLE 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-11 Command Code BMFOL Last Period Satisfied Display Pictured is a BMFOL Last Period Satisfied screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: L 1 07-18 TIN, Display File Source Code 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 5 02-03 MFT 5 06-11 Tax Period 5 14-16 Plan Number 5 20-22 Transaction Code 5 25-45 Return Liability 5 56-58 Return Condition Codes 5 70-72 TC 59X Condition Codes 19 34 Selection Code 19 53-56 Secondary Codes Exhibit 2.3.59-12 Command Code BMFOL Entity Display Pictured is a BMFOL Entity screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: E 1 07-18 TIN, Display File Source Code 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 71 Entity 48 Indicator 0 = Indicator off 1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years. 3 76-80 Offer in Compromise Indicator: *OIC* 4 11-69 Account Freezes: CSED:A- DMF:V- BAD REF:-U BANKR:-V LEGAL:-W TC740:S- 4 11-69 ≡ ≡ ≡ ≡ ≡ 4 71-75 TC916 5 01-35 Various Conditions: PMF SHELTER FTD ALERT SUP EMIS AIMS 5 45-50 Establishment Date Year and month that the entity was established on the master file 5 56-57 Fiscal Year Month 5 71-80 Business Closed Date 6 06-07 Bankruptcy Litigation Location Code 6 10-12 Currently Not Collected Literal 6 15-22 F637 Literal 6 24-26 CEP Literal 6 34-39 NAICS Code 6 48-51 Geographic Code 6 71-80 Wages Last Paid Date 7 12-21 Parent EIN 7 37-40 Enrollment Code 7 54-57 Electronic Deposit Year 7 77-80 Historic Electronic Deposit Year 8 15-25 Tin of Principal Officer, Owner of Trust 8 39 Disaster Indicator 8 49-50 CP07X Indicator 8 60-61 Business Operating Division Code 8 78-80 Business Operating Division Client Code 9 13-16 Primary Location Code: 13-14 Universal Location Code (ULC) 15-16 Area Office Code (AO) 9 31-32 Collection Location Code (CLC) 9 40-41 Small Business Area Office (SB AO) 9 57-64 Petition Date 9 71-72 Prior Fiscal Year Month 10 10-21 XREF SSN 10 30 Last Return Amount Code Last return amount code as input on a TC136 posting to the entity 1 = last return amount exceeds $25,000 2 = last return amount is $5,000 to $24,999 3 = last return amount is under $5,000 10 39-47 Earliest MFT and Tax Period for TEFRA MFT in the TEFRA election data used to identify a specific tax form 10 58-59 148 Hold 00 = no freeze 01 = unreversed TC 148 posted 02 = non-filer 03-99 = Non-compliance code of latest unreversed TC 148 posted to the Entity 10 71-80 AC 630 date 11 16-23 Railroad Retirement Board Number An 8 digit field in the entity showing the railroad retirement board number 11 38 F941 TDA/TDI Indicator 11 44 Electronic Return Originator Indicator 0 = Insignificant 1 = ERO 11 46-67 1120F Connected Income Indicator 11 77 IDT Indicator 0 = No Identity Theft on any module of this entity 1 = At least one module has a return marked as Identity Theft 12 13-19 Business Operating Date 12 31-37 Wages Paid Date 12 47 FMS Levy Switch 0 = Insignificant 1 = Significant 12 67 Manual BOD Indicator 12 79 NY/Pentagon Terrorist Indicator 0 = Not significant 1 = FEMA identified affected taxpayers - penalty & interest relief 2 = IRS identified affected taxpayers - penalty relief only 4 = Self-Identified affected taxpayers - penalty & interest relief 13 9 ALE Indicator 13 19 Employment Code C = Church Electing Non-FICA F = Federal Employer G = State or Local Government I = Indian Tribal Government M = Maritime N = Non-Profit S = Foreign Subsidiary T = SSA W = Exempt Organizations 13 32 TETR Indicator 13 47-48 KATRINA Indicator 13 67 F944 BYPASS Indicator 0 = not significant 1 = turned on when TC01X is set to 1 13 79-80 PDC (Private Debt Collection Indicator 0 = not sent to collection 1 = Send to collections for unpaid tax liabilities 14 20-25 F1065 Partner Tax Period 14 40 TETR 424 Indicator 0 = insignificant 1 = significant 14 53 Lien Indicator 0 = insignificant 1 = Entity has a tax module account with a significant lien indicator. 3 = Entity has tax module with significant lien indicator plus TC001 or TC006 in the Entity. 14 66 LLC indicator 14 79 501C- Daily Delinquency Penalty Indicator 0 = no deliquency penalty 1 = More than 60 days between Organizing date and Registration date 15 9 Taxpayer Authentication Number 15 20 Individual/Estate indicator 15 38 Classification Settlement Program Indicator 16 23 Form 940 EFTPS Indicator 16 29 Form 941 EFTPS Indicator 16 35 Form 943 EFTPS Indicator 16 41 Form 944 EFTPS Indicator 16 47 Form 945 EFTPS Indicator 16 54 Form CT-1 EFTPS Indicator 16 60 Form 720 EFTPS Indicator 16 67 Form 1042 EFTPS Indicator 16 74 Form Corp. EFTPS Indicator 17 23 Form 940 RAF Filing Indicator 17 31 Form 941 RAF Filing Indicator 17 39 Form 943 RAF Filing Indicator 17 47 Form 944 RAF Filing Indicator 17 55 Form 945 RAF Filing Indicator 17 64 Form CT-1 RAF Filing Indicator 17 73 Form 1042 RAF Filing Indicator 18 34-54 CAMT [Corporate Alternative Minimum Tax] 18 60-80 PYMTC [Prior Year Minimum Tax Credit ] 19-22 03-80 Filing Requirements: Form Number & Value 23 03-26 Filing Requirements: Form Number & Value See Document 6209 for values and meanings Exhibit 2.3.59-13 Command Code BMFOL Entity Display - Address Information Pictured is a BMFOL Entity screen display, including address information. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: 0 1 07-16 EIN 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 71 Entity 48 Indicator 0 = Indicator off 1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years. 5 20 F944 Cache year 2015 5 25 F944 Cache year 2016 5 30 F944 Cache year 2017 5 35 F944 Cache year 2018 5 40 F944 Cache year 2019 5 45 F944 Cache year 2020 5 50 F944 Cache year 2021 5 55 F944 Cache year 2022 5 60 F944 Cache year 2023 5 65 F944 Cache year 2024 Starting in January of 2015 and continuing each January, the cache will roll over to drop the oldest tax period and add the next tax period to the list of 10 tax periods. 6 25-59 Cobra Assistance Ind 7 24 Latest F990T EO Org Code 7 40 UAA Ind 7 55 UD Ind 7 64-67 45RYR1 7 76-79 45RYR2 9 32-66 Primary Name Line 10 32-66 Continuation of Primary Name Line 11 32-66 Sort Name 12 32-66 In Care Of Name 13 32-66 Street Address 14 32-66 Location Street Address 15 32-66 Location City State Zip 16 32-66 Foreign Mailing Address 17 09-30 City 17 40-41 State 17 54-67 Zip Code 18 24-25 Foreign Country Code 19 17-22 Address Change Cycle 19a 24-34 Sole Proprietor prior SSN 19a 70-80 Principle officer owner prior TIN 19b 25-31 Sole Proprietor SSN change cycle 19b 72-77 Principle officer owner prior TIN change cycle 22 7 CPEO Indicator 22 12-21 CPEO Effective Date 22 23 CPEO Status Code 22 27-36 CPEO Status Effective Date 22 39-48 CPEO Relationship EIN 22 51-60 CPEO Relationship Effective Date 22 62-71 CPEO Relationship End Date 22 73-78 CPEO Update Cycle ** CPEO data can occur 1 to 10 times 23b 26-27 Designation Code 23b 13-22 Designation effective date 23b 27-36 Relation ship TIN 23b 39-48 Relation effective begin date 23b 51-60 Relation effective end date 23b 63-68 Update Cycle ** Designation data can occur 1 to 10 times 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-14 Command Code BMFOL Entity Display Pictured is a BMFOL Entity screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: E 1 07-18 TIN, Display File Source Code 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 71 Entity 48 Indicator 0 = Indicator off 1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years. 3 76-80 Offer in Compromise Indicator: *OIC* TRANSACTION LINES 5 01-03 Transaction Code 000 5 06-15 Transaction Date 5 17-22 Transaction Cycle A 6 digit field in the posted transaction portion of the entity showing the posting cycle of the transaction 5 25-41 Transaction DLN 5 48-49 Universal Location Code (ULC) 5 59-64 NAICS Code 5 69-80 Telephone # 6 01-03 Transaction Code 001 6 06-15 Transaction Date 6 17-22 Transaction Cycle 6 25-41 Transaction DLN 6 54-64 Cross-Reference TIN 6 65 Cross-Reference TIN Type 7 01-03 Transaction Code 002 7 06-15 Transaction Date 7 17-22 Transaction Cycle 7 25-41 Transaction DLN 7 59-60 No Merge Code 8 01-03 Transaction Code 003 8 06-15 Transaction Date 8 17-22 Transaction Cycle 8 25-41 Transaction DLN 8 54-55 No Merge Code 8 74 Notice Suppression Indicator 9 01-03 Transaction Code 005 9 06-15 Transaction Date 9 17-22 Transaction Cycle 9 25-41 Transaction DLN 9 54-64 Cross Reference TIN 9 65 Cross Reference TIN Type 9 67-80 Merge Type Indicator COMPLETE MERGE or PARTIAL MERGE or Blanks 10 13-14 From Account Universal Location Code (ULC) 10 22-24 From Account Transaction Code 10 35-40 From Account Cycle Posted 10 46-80 From Account Name Line 11 01-03 Transaction Code 006 11 06-15 Transaction Date 11 17-22 Transaction Cycle 11 25-41 Transaction DLN 11 54-55 No Merge Code; TC006 only; values 1-10 are tax module no-merge reason codes; values 22-33 are entity no-merge reason codes 01 =400 02 =VEST 03 =DUP 04 =930 05 =940 06 =520 07 =RPS 08 =CAF 09 =CONS 10 =TDA 22 =EO SUBSECT 23 =EO STATUS 24 =EO GROUP EX 25 =EO AFFILIAT 27 =EO FOREIGN 28 =POT DANG T/P 30 =N/C MISM 31 =INACTIVE 32 =91X 33 =F/R MISM 11 68-78 Cross Reference TIN 11 79 Cross Reference TIN Type Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 12 01-03 Transaction Code 013 12 06-15 Transaction Date 12 17-22 Transaction Cycle 12 25-41 Transaction DLN 12 48-49 Universal Location Code (ULC) 12 59 Form 944 Indicator 12 76-79 Prior Name Control 13 18-52 Prior Name Line 13 70 Notice Suppression Indicator 14 01-03 Transaction Code 014 14 06-15 Transaction Date 14 17-22 Transaction Cycle 14 25-41 Transaction DLN 14 55-56 Closing Code 14 68-78 Cross Reference TIN 14 79 Cross Reference TIN Type 15 10 Form 944 Indicator 15 31 Notice Suppression Indicator 16 01-03 Transaction Code 015 16 06-15 Transaction Date 16 17-22 Transaction Cycle 16 25-41 Transaction DLN 16 65 Transfer Source Code 17 01-03 Transaction Code 016 17 06-15 Transaction Date 17 17-22 Transaction Cycle 17 25-41 Transaction DLN 17 48-49 Universal Location Code (ULC) 17 55-56 Fiscal Year Month 17 62-64 Definer Codes 17 73-78 NAICS Code 18 10 Form 944 Indicator 18 31 Notice Suppression Indicator 19 01-03 Transaction Code 023 19 06-15 Transaction Date 19 17-22 Transaction Cycle 19 25-41 Transaction DLN 20 59-62 Effective Year 20 01-03 Transaction Code 026 20 06-15 Transaction Date 20 17-22 Transaction Cycle 20 25-41 Transaction DLN 20 54-64 Cross Reference TIN 20 65 Cross Reference TIN Type 20 80 Notice Suppression Indicator 21 01-03 Transaction Code 030 21 06-15 Transaction Date 21 17-22 Transaction Cycle 21 25-41 Transaction DLN 21 65 Transfer Source Code 22 01-03 Transaction Code 053 22 06-15 Transaction Date 22 17-22 Transaction Cycle 22 25-41 Transaction DLN 22 55-56 Prior Fiscal Year Month 22 63-68 Paragraph Selection Code (PSC) Exhibit 2.3.59-15 Command Code BMFOL Entity Display Pictured is a BMFOL Entity screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: E 1 07-18 TIN, Display File Source Code, Page No 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 71 Entity 48 Indicator 0 = Indicator off 1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years. 3 76-80 Offer in Compromise Indicator: *OIC* 5 01-03 Transaction Code 054 5 06-15 Transaction Date 5 17-22 Transaction Cycle 5 25-41 Transaction DLN 5 52-57 Paragraph Code 5 67-76 Effective Date 6 01-03 Transaction Code 055 6 06-15 Transaction Date 6 17-22 Transaction Cycle 6 25-41 Transaction DLN 6 48-57 Effective Date 6 74-79 Prior Fiscal Year Month 6 78 Paragraph Selection Code (PSC) 7 01-03 Transaction Code 060 7 06-15 Transaction Date 7 17-22 Transaction Cycle 7 25-41 Transaction DLN 7 48-57 Effective Date 7 63-64 Fiscal Year Month 7 71-72 Small Foreign Sales Corporation Indicator 7 79-80 Foreign Country Code 8 01-03 Transaction Code 064 8 06-15 Transaction Date 8 17-22 Transaction Cycle 8 25-41 Transaction DLN 8 48-49 Fiscal Year Month 8 67-72 Paragraph Codes 9 01-03 Transaction Code 074 9 06-15 Transaction Date 9 17-22 Transaction Cycle 9 25-41 Transaction DLN 9 52-57 Paragraph Code 9 67-76 Effective Date 10 57 Type of Election 1 = Initial Classification 2 = Change of Current Classification 10 67 Form of Entity 1 = Domestic Corporation 2 = Domestic Partnership 3 = Disregarded Entity 4 = Foreign Corporation 5 = Foreign Entity Connected Income 6 = Foreign Partnership 11 01-03 Transaction Code 076 11 06-15 Transaction Date 11 17-22 Transaction Cycle 11 25-41 Transaction DLN 11 52-57 Paragraph Code 11 67-76 Effective Date 12 57 Type of Election 1 = Initial Classification 2 = Change of Current Classification 12 67 Form of Entity 1 = Domestic Corporation 2 = Domestic Partnership 3 = Disregarded Entity 4 = Foreign Corporation 5 = Foreign Entity Connected Income 6 = Foreign Partnership 13 01-03 Transaction Code 078 13 06-15 Transaction Date 13 17-22 Transaction Cycle 13 25-41 Transaction DLN 13 52-57 Paragraph Code 14 01-03 Transaction Code 082 14 06-15 Transaction Date 14 17-22 Transaction Cycle 14 25-41 Transaction DLN 14 52-57 Paragraph Code 14 67-76 Effective Date 15 01-03 Transaction Code 090 15 06-15 Transaction Date 15 17-22 Transaction Cycle 15 25-41 Transaction DLN 15 52-57 Paragraph Codes 15 67-76 Effective Date 16 64-65 Fiscal Year Month 17 01-03 Transaction Code 098 17 06-15 Transaction Date 17 17-22 Transaction Cycle 17 25-41 Transaction DLN 17 59 Third Party Relationship Checkbox C = 3rd party relationship has changed 17 69-80 3rd party TIN 18 01-03 Transaction Code 100 18 06-15 Transaction Date 18 17-22 Transaction Cycle 18 25-41 Transaction DLN 18 52-57 Paragraph Code 18 67-76 Effective Date 19 01-03 Transaction Code 130 19 06-15 Transaction Date 19 17-22 Transaction Cycle 19 25-41 Transaction DLN 19 60-61 Service Center 20 53-64 Cross Reference TIN and TIN Type 21 01-03 Transaction Code 148 21 06-15 Transaction Date 21 17-22 Transaction Cycle 21 25-41 Transaction DLN 21 62-63 Non-Compliance Code 10-99 = non-filer argument (UTAAP) 22 01-03 Transaction Code 149 22 06-15 Transaction Date 22 17-22 Transaction Cycle 22 25-41 Transaction DLN 22 62-63 Non-Compliance Code 10-99 = non-filer argument (UTAAP) 23 01-03 Transaction Code 150 23 06-15 Transaction Date 23 17-22 Transaction Cycle 23 25-41 Transaction DLN 23 48-49 Universal Location Code (ULC) 23 65-68 Prior Name Control 23 30-64 Primary Name Line Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. FOOTER LINE 24 19-61 End of Screen Message NO TRANSACTIONS ARE POSTED TO THIS ENTITY or END OF ENTITY MODULE Exhibit 2.3.59-16 Command Code BMFOL Entity Display Pictured is a BMFOL Entity screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: E 1 07-18 TIN, Display File Source Code, Page No 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 71 Entity 48 Indicator 0 = Indicator off 1 = A TC 480 is currently on record, a TC 780 is currently on record or a TC 780 has been on record for some time during the last 5 years. 3 76-80 Offer in Compromise Indicator: *OIC* 5 01-03 Transaction Code 47X 5 06-15 Transaction Date 5 17-22 Transaction Cycle 5 25-41 Transaction DLN 5 48-50 Closing Code 6 01-03 Transaction Code 582 6 06-15 Transaction Date 6 17-22 Transaction Cycle 6 25-41 Transaction DLN 6 48-49 MFT 6 56-61 Tax Period 6 69-79 Parent TIN 6 80 Parent TIN TIN Type 7 49-51 Plan Number 8 01-03 Transaction Code 583 8 06-15 Transaction Date 8 17-22 Transaction Cycle 8 25-41 Transaction DLN 8 48-49 MFT 8 56-61 Tax Period 8 69-71 Plan Number 9 01-03 Transaction Code 910,918 9 06-15 Transaction Date 9 17-22 Transaction Cycle 9 25-41 Transaction DLN 9 53-60 Agent ID 10 01-03 Transaction Code 960 10 06-15 Transaction Date 10 17-22 Transaction Cycle 10 25-41 Transaction DLN 11 01-03 Transaction Code 971 11 06-15 Transaction Date 11 17-22 Transaction Cycle 11 25-41 Transaction DLN 11 56-58 Action Code 100-199 = UTAAP filer cases 352-353 = Form 8872 11 69-72 FEMA Contract Number or Pol Number (AC 352/353 only) 12 9-10 Business Operating Division Code LM = Large and Mid-Size Business SB = Small Business/Self-Employed TE = Tax Exempt WI = Wage and Investment Income 12 27-29 Business Operating Division Client Code 12 60-80 Secondary Amount Action Code 310 = Aggregate FTD Amount 13 25-34 Miscellaneous Indicator or International Type Indicator 13 44-53 Secondary Date Action Code 86 = Disaster Ending Date Action Code 87 = Disaster Ending Date Action Code 310 = Beginning EFTPS Determination Year Action Code 360 = REIT Election Effective Date Action Code 362 = Ex. Eerr. Inc. Exc. Effective Date Action Code 363 = Section 943(e)(1) Effective Date Action Code 381 - 385 = Agent's Effective Date 13 66-77 Cross Reference TIN 14 01-03 Transaction Code 972 14 06-15 Transaction Date 14 17-22 Transaction Cycle 14 25-41 Transaction DLN 14 56-58 Action Code 100-199 = UTAAP filer cases 352-353 = Form 8872 14 69-72 FEMA Contract Number or Pol Number (AC 352/353 only) 15 31-40 Secondary Date 15 53-64 Cross Reference TIN 16 25-34 Miscellaneous Indicator or International Type Indicator 17 01-03 Transaction Code 998 17 06-15 Transaction Date 17 17-22 Transaction Cycle 17 25-41 Transaction DLN 17 58-67 Date Of Death Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. FOOTER LINE 24 19-61 End of Screen Message NO TRANSACTIONS ARE POSTED TO THIS ENTITY or END OF ENTITY MODULE Exhibit 2.3.59-17 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 RETENTION 3 11-45 FIRST NAME LINE("UNRECOVERABLE RETENTION REGISTER " for BMFOR) 3 47-73 FILING REQUIREMENTS (UP TO FOUR)-PLUS SIGN (+) IF MORE(blank for BMFOR) 3 76-80 OFFER IN COMPROMISE INDICATOR: *OIC* 4 05 CAF Indicator-A 1 digit field showing the Centralized Authorization File indicator for a tax module 0 = no representative authorization on file 1 = one appointee or representative receives notices or IRS correspondence 2 = two appointees or representatives receive notices or IRS correspondence 3 = one appointee or representative receives notices or IRS correspondence and one receives refunds 4 = Two appointees or representatives receive notices or IRS correspondence, and one representative receives refunds 5 = The taxpayer has not authorized an appointee or representative to receive notices/IRS correspondence or refunds 7 = one representative receives refunds 8 = blind trust-fiduciary receives everything; taxpayer receives nothing 4 15-16 AIMS Service Center 4 36-56 Master File Assessed Module Balance 4 63 Accounts Receivable Dollar Inventory Indicator 4 72-80 Tax Module Freezes 5 06-15 Assessed Statute Expiration Date 5 17-25 Tax Shelter Indicator 5 46-55 Interest-to Date 5 57-60 Enforcement Revenue Information System Indicator 5 62-80 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 6 14-15 Governing Service Center Code 6 18-25 "C" Corporation Indicator 6 46-55 2% Trigger Date 6 70-79 Failure to Pay Start Date 7 14-15 Historical Universal Location Code (ULC) 7 17-25 Minimum Delinquency Penalty 7 39-58 Interest Total 7 72-73 Failure to Pay Months 8 11-14 TDA COPYS Score 8 16-24 Foreign Activity Indicator 8 33-52 Interest Assessed 8 61-80 Failure to Pay Penalty Assessed 9 08-10 DAR Closing Code 9 12-22 Tolerance Indicator 9 31-51 Interest Paid 9 61-80 Failure to Pay Penalty Total 10 18-27 Latest Collection Statute Expiration Date 10 37-46 Refund Statute Expiration Date 10 59-68 Return Due Date 10 70-73 GATT Indicator 11 18-27 Earliest CSED Date 11 46-55 Imminent CSED Date 11 67-68 Form 2290 Indicator 12 12-21 Disaster Due Date 12 31 Agreement Indicator 12 45 FMS Levy Indicator 1 = Module was selected at some time 2 = Module is selected now 4 = Manual block via TC971, AC 81 8 = Generated block via TC971, AC 61 as result of a TC920 carrying a Status 22 12 51-54 CC76 Indicator A TC520 with CC 76 is posted 12 57-60 CC77 Indicator A TC520 with CC 77 is posted 12 75 LEVY 971 Ind 13 12-13 Direct Deposit Code: blank = Not Present 10 = Routing Transit Number and Depositor Account Number present with a significant refund. 21 = Invalid Routing Transit Number because non-numeric or all zeroes. 23 = Invalid Routing Transit Number because the first two digits are invalid. 31 = Routing Transit Number is present and Depositor Account Number is missing or invalid because the input is other than alpha, numeric, spaces, hyphens or all zeroes. 32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen. 41 = Invalid period (prior year return). 42 = CAF Return (Power of Attorney is present). 44 = Initial filer (Less than 12 months/Initial Return Code is present or/and the "date of Incorporation" is 11 months or less). 44 = Change of Address within the last 12 months. 50 = Rejected by the bank. 13 26-35 Disaster Start Date 13 48-49 Multi CSED 13 59-60 PDC Indicator (Private Debt Collection) 0 = not sent to collection 1 = Send to collections for unpaid tax liabilities 13 79-80 2% Interest Date Manual Deletion Ind 14 6-15 Partnership statue expr date 14 26-30 Number of Months FTF/MIP TRANSACTION LINES 16 01-03 Transaction Code 150 16 06-13 23C Date 16 15-35 Settlement Amount If remittance amount/credit amount is present, TC610/806 will be generated; otherwise TC610 with zero amt will be generated 16 37-42 Transaction Cycle cycle in which the transaction posted 16 44-60 Transaction DLN 16 68-75 Transaction Date Date as input on a transaction posting to the tax module 17 1-3 SFR Indicator SFR = Substitute for Return 17 15-35 Remittance Amount 17 62-64 Abstract Number 18 01-03 Transaction Code 160, 161, 162, 166,167,170, 171, 176, 177, 180, 181, 234, 235, 238, 270, 271, 272, 320, 321, 350, 351, 534 18 04 Reversal Digit 18 06-13 Transaction Date 18 15-35 Transaction Amount 18 37-42 Transaction Cycle 18 44-60 Transaction DLN 18 72-74 Reason Code 18 80 Reasonable Cause Assistant 19 67-74 CSED Date 20 01-03 Transaction Code 186 20 04 Reversal Digit 20 06-13 Transaction Date 20 15-35 Transaction Amount 20 37-42 Transaction Cycle 20 44-60 Transaction DLN 20 77-78 FTD Penalty Code 1-3, 11, 41-44 = significant 21 67-74 CSED Date 22 01-03 Transaction Code 240, 241, 246, 247 22 04 Reversal Digit 22 06-13 Transaction Date 22 15-35 Transaction Amount 22 37-42 Transaction Cycle 22 44-60 Transaction DLN 22 69-71 Reason Code 22 78-80 Reference Number 23 67-74 CSED Date 23 80 PMF Delinquent Return Code Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-18 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record from Retention Register 3 11-45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR) 3 47-73 Filing Requirements (Up to Four-Plus Sip (+) if More (blank for BMFOR) 3 76-80 Offer in Compromise Indicator: *OIC* TRANSACTION LINES 5 01-03 Transaction Code 290 -299, 300-309 5 04 Reversal Digit 5 06-13 23C Date 5 15-35 Transaction Amount 5 37-42 Transaction Cycle 5 44-60 Transaction DLN 5 62-80 Xref Tin for TC290/291 MFT 83 or Use Definer CD 'A' Message 6 01-03 Transaction Code 340 6 04 Reversal Digit 6 06-13 23C Date 6 15-35 Transaction Amount 6 37-42 Transaction Cycle 6 44-60 Transaction DLN 6 72-79 Interest-to Date 7 23-30 2% Interest Trigger Date 7 38-45 CSED Date 7 60-80 Interest Computation Amount 7a 14-34 Partnership Tax Amount 7a 45-65 Partnership Interest Amount 8 01-03 Transaction Code 370 8 04 Reversal Indicator 8 06-13 Transaction Date 8 15-35 Transaction Amount 8 37-42 Transaction Cycle 8 44-60 Transaction DLN 9-12 04-06 Abstract Number 9-12 08-26 Abstract Amount 9-12 31-33 Abstract Number 9-12 35-53 Abstract Amount 9-12 58-60 Abstract Number 9-12 62-80 Abstract Amount 13 04-06 Abstract Number 13 08-26 Abstract Amount 14 01-03 Transaction Code 420 14 04 Reversal Indicator 14 06-13 Transaction Date 14 15-35 Transaction Amount 14 37-42 Transaction Cycle 14 44-60 Transaction DLN 14 66-68 Primary Business Code 14 75-78 Secondary Business Code 15 60-63 Employee Group Code 15 75-76 Source Code 16 01-03 Transaction Code 421 16 04 Reversal Indicator 16 06-13 Transaction Date 16 15-35 Transaction Amount 16 37-42 Transaction Cycle 16 44-60 Transaction DLN 16 74-75 Disposal Code 17 01-03 Transaction Code 422 17 04 Reversal Indicator 17 06-13 Transaction Date 17 15-35 Transaction Amount 17 37-42 Transaction Cycle 17 44-60 Transaction DLN 17 64-78 Assessment 18 01-03 Transaction Code 424 18 04 Reversal Indicator 18 06-13 Transaction Date 18 15-35 Transaction Amount 18 37-42 Transaction Cycle 18 44-60 Transaction DLN 18 66-68 Primary Business Code 18 74-78 Secondary Business Code 19 09-12 Special Project Code 19 26 Return Request Indicator 19 36-38 Partnership Primary Business Code 19 44-55 TIN and Display File Source Code 19 61-64 Employee Group Code 19 76-77 Source Code 20 26-29 TEGE Special Definer Code 20 47-49 Push Code 20 60-61 MFT 20 66-71 Tax Period 20 78-80 Plan Number 21 01-03 Transaction Code 427 21 04 Reversal Indicator 21 06-13 Transaction Date 21 15-35 Transaction Amount 21 37-42 Transaction Cycle 21 44-60 Transaction DLN 21 69-72 Exempt Organization Post of Duty 21 80 SERFE Condition Code 22 01-03 Transaction Code 430 22 04 Reversal Indicator 22 06-13 Transaction Date 22 15-35 Transaction Amount 22 37-42 Transaction Cycle 22 44-60 Transaction DLN 22 62-66 Number of Installments 23 18-38 Estimated Tax Liability 23 59-79 Overpayment Credit Elect Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next page Number Exhibit 2.3.59-19 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record from Retention Register 3 11-45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" will appear for BMFOR requests) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) If More (blank for BMFOR) 3 76-80 Offer in Compromise Indicator: *OIC* TRANSACTION LINES 5 01-03 Transaction Code 446 5 04 Reversal Indicator 5 06-13 Transaction Date 5 15-35 Transaction Amount 5 37-42 Transaction Cycle 5 44-60 Transaction DLN 5 72 Source Code M = Merge R = Retention 6 01-03 Transaction Code 459 6 04 Reversal Indicator 6 06-13 Transaction Date 6 15-35 Transaction Amount 6 37-42 Transaction Cycle 6 44-60 Transaction DLN 7 60-80 Liability from Previous Period 8 01-03 Transaction Code 460 8 04 Reversal Indicator 8 06-13 Transaction Date 8 15-35 Transaction Amount 8 37-42 Transaction Cycle 8 44-60 Transaction DLN 8 70-77 Extension Date 9 53 Group Code 10 01-03 Transaction Code 468 10 04 Reversal Indicator 10 06-13 Transaction Date 10 15-35 Transaction Amount 10 37-42 Transaction Cycle 10 44-60 Transaction DLN 10 75-77 Closing Code 11 73-80 Payment Extension Date 12 01-03 Transaction Code 470, 473, 522, 590W/ closing code not =14, 591-599 12 04 Reversal Indicator 12 06-13 Transaction Date 12 15-35 Transaction Amount 12 37-42 Transaction Cycle 12 44-60 Transaction DLN 12 75-77 Closing Code 13 01-03 Transaction Code 474 13 04 Reversal Indicator 13 06-13 Transaction Date 13 15-35 Transaction Amount 13 37-42 Transaction Cycle 13 44-60 Transaction DLN 13 79-80 Number of Cycles 14 01-03 Transaction Code 480 14 04 Reversal Indicator 14 06-13 Transaction Date 14 15-35 Transaction Amount 14 37-42 Transaction Cycle 14 44-60 Transaction DLN 14 65-66 Service Center Code 14 79-80 OIC Jurisdiction Code 15 01-03 Transaction Code 494, 495 15 04 Reversal Indicator 15 06-13 Transaction Date 15 15-35 Transaction Amount 15 37-42 Transaction Cycle 15 44-60 Transaction DLN 15 73-74 Organization Source 16 01-03 Transaction Code 520 16 04 Reversal Indicator 16 06-13 Transaction Date 16 15-35 Transaction Amount 16 37-42 Transaction Cycle 16 44-60 Transaction DLN 16 65-67 Closing Code 16 78-80 Appellate Code or Bankruptcy or Collection Due Process Indicators 001 = appeal or lien or levy 002 = Appeal to Tax Court of lien or levy 17 01-03 Transaction Code 521 17 04 Reversal Indicator 17 06-13 Transaction Date 17 15-35 Transaction Amount 17 37-42 Transaction Cycle 17 44-60 Transaction DLN 17 65-67 Closing Code 17 78-80 Bankruptcy Indicators 78 Bankruptcy Proceed Indicator 79 Bankruptcy Claim Indicator 80 Bankruptcy Install Indicator 18 6-13 Stat Indicator Literal 19 01-03 Transaction Code 530 19 04 Reversal Indicator 19 06-13 Transaction Date 19 15-35 Transaction Amount 19 37-42 Transaction Cycle 19 44-60 Transaction DLN 19 65-67 Closing Code 19 72 Responsibility Unit Code 20 74-79 CP 295 Cycle 21 01-03 Transaction Code 538 21 04 Reversal Indicator 21 06-13 Transaction Date 21 15-35 Transaction Amount 21 37-42 Transaction Cycle 21 44-60 Transaction DLN 21 69-80 Cross Reference SSN 22 01-03 Transaction Code 550 22 04 Reversal Indicator 22 06-13 Transaction Date 22 15-35 Transaction Amount 22 37-42 Transaction Cycle 22 44-60 Transaction DLN 22 73-80 Extended Collection Statute Expiration Date 23 68-69 Definer Code 0 = lien filed 1 = 2032A election (form 706)2032A heir indicator (forms 1120, 1120S, 1041, 1065) XREF SSN input (form 720, abstract 52) 2 = special lien 4 = bond (form 706) 8 = Collateral 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-20 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record from Retention Register 3 11-45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 76-80 Offer In Compromise Indicator: *OIC* TRANSACTION LINES 5 01-03 Transaction Code 560, 564 5 04 Reversal Indicator 5 06-13 Transaction Date 5 15-35 Transaction Amount 5 37-42 Transaction Cycle 5 44-60 Transaction DLN 5 71-78 New Assessment Statute Expiration Date 6 63-77 Assessment 7 01-03 Transaction Code 582 7 04 Reversal Indicator 7 06-13 Transaction Date 7 15-35 Transaction Amount 7 37-42 Transaction Cycle 7 44-60 Transaction DLN 7 76 Refile Validation Code 8 01-03 Transaction Code 583 8 04 Reversal Indicator 8 06-13 Transaction Date 8 15-35 Transaction Amount 8 37-42 Transaction Cycle 8 44-60 Transaction DLN 8 76 Refile Validation Code 9 19 Lien Definer Code 0 = default 1 = Lien Release 2 = Withdrawal for administrative error including violation of the bankruptcy automatic stay. 3 = Withdrawal due to collection due process appeal rights 4 = Reversal 10 01-03 Transaction Code 586 10 04 Reversal Indicator 10 06-13 Transaction Date 10 15-35 Transaction Amount 10 37-42 Transaction Cycle 10 44-60 Transaction DLN 11 11-22 Cross-Reference TIN and TIN Type 11 24-25 Cross-Reference MFT 11 27-32 Cross-Reference Tax Period 11 52-54 Cross-Reference Plan Number 11 73 Excess Collection Indicator 12 01-03 Transaction Code 590 12 04 Reversal Indicator 12 06-13 Transaction Date 12 15-35 Transaction Amount 12 37-42 Transaction Cycle 12 44-60 Transaction DLN 12 65-67 Closing Code: 14 13 18-29 Parent EIN and Display File Source 13 62-67 NAICS Code 14 01-03 Transaction Code 620 14 04 Reversal Indicator 14 06-13 Transaction Date 14 15-35 Transaction Amount 14 37-42 Transaction Cycle 14 44-60 Transaction DLN 14 69 Extension Code 14 80 Electronic Payment Indicator 15 27-44 EFT Trace Number 15 60-80 Tentative Liability 16 16-17 Return Code 16 32 EO Group Code 16 48 Notice Code blank = no condition 1 = Approved 2 = Disapproved: late extension filer 3 = Approved 4 = Disapproved: missing signature 5 = Disapproved: insufficient reason given 6 = Disapproved: late extension filer 7 = Disapproved: misc. other reasons 16 61-80 CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3 17 01-03 Transaction Code 630, 636, 637 17 04 Reversal Indicator 17 06-13 Transaction Date 17 15-35 Transaction Amount 17 37-42 Transaction Cycle 17 44-60 Transaction DLN 17 65-66 ID Number 18 66-80 Memo Amount 19 01-03 Transaction Code 610, 612, 640, 642, 650, 652, 660, 662, 670, 672, 680, 682, 690, 692, 694, 695 with Doc Code 34 19 04 Reversal Indicator 19 06-13 Transaction Date 19 15-35 Transaction Amount 19 37-42 Transaction Cycle 19 44-60 Transaction DLN 20 09-20 Cross-Reference TIN and Display File Source Code 20 22-23 Cross-Reference MFT 20 25-30 Cross-Reference Tax Period 20 64 Electronic Payment Indicator 20 79-80 Designated Payment Indicator 21 13-15 Cross-Reference Plan Number 21 29-30 IPD Reason Code 1 = Bank stamped FTD coupon with late date 2 = Bank stamped FTD coupon ‘other’ 3 = EFTPS late date 4 = EFTPS erroneous processing 5 = EFTPS ‘other’ 6 = ETA late date 7 = ETA erroneous processing 8 = ETA ‘other’ 21 44-53 Intended Payment Date 21 61-80 CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3 Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-21 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record from Retention Register 3 11-45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 76-80 Offer In Compromise Indicator: *OIC* TRANSACTION LINES 5 01-03 Transaction Code 610, 611, 612, 640, 641, 642, 650, 651, 652, 660, 661, 662, 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695 other than Doc Code 34 5 04 Reversal Indicator 5 06-13 Transaction Date 5 15-35 Transaction Amount 5 37-42 Transaction Cycle 5 44-60 Transaction DLN 5 68-69 Cross-Reference MFT 5 71-76 Cross-Reference Tax Period 6 19 Electronic Payment Indicator 6 34-52 Treasury of the U. S. Location Number 6 58-59 Filing Location Code 6 61-65 Multiple/Split Remittance Indicator MULTI or SPLIT or Blanks 6 79-80 Designated Payment Indicator 7 13-15 Cross-Reference Plan Number 7 29-30 IPD Reason Code 1 =Bank stamped FTD coupon with late date 2 =Bank stamped FTD coupon ‘other’ 3 =EFTPS late date 4 =EFTPS erroneous processing 5 = EFTPS ‘other’ 6 =ETA late date 7 =ETA erroneous processing 8 =ETA ‘other’ 7 44-53 Intended Payment Date 7 61-80 CDDB Trace ID (For explanation of this field refer to IRM 3.17.5.5.3 TRANSACTION LINES 8 01-03 Transaction Code 700 8 04 Reversal Code 8 06-13 Transaction Date 8 15-35 Transaction Amount 8 37-42 Transaction Cycle 8 44-60 Transaction DLN 8 68-69 Designated Payment Indicator 8 71-80 Error Refund Balance Indicator 9 01-03 Transaction Code 706, 736, 756, 856 9 04 Reversal Code 9 06-13 Transaction Date 9 15-35 Transaction Amount 9 37-42 Transaction Cycle 9 44-60 Transaction DLN 9 65-66 Cross-Reference MFT 9 68-73 Cross-Reference Tax Period 9 79-80 Cross-Reference Service Center Code 10 76-78 Cross-Reference Plan Number 11 01-03 Transaction Code 716 11 04 Reversal Code 11 06-13 Transaction Date 11 15-35 Transaction Amount 11 37-42 Transaction Cycle 11 44-60 Transaction DLN 12 13-28 Credit Elect Amount 12 71-80 Credit Elect Available Date 13 01-03 Transaction Code 740 13 04 Reversal Code 13 06-13 Transaction Date 13 15-35 Transaction Amount 13 37-42 Transaction Cycle 13 44-60 Transaction DLN 14 7-21 Interest 14 50-51 Refund Disbursement Center 14 64-71 Check Number 14 73-79 IRS Error Indicator 15 18-31 Refund Schedule Number 15 70-79 FMS Cancellation Date 16 01-03 Transaction Code 742 16 04 Reversal Code 16 06-13 Transaction Date 16 15-35 Transaction Amount 16 37-42 Transaction Cycle 16 44-60 Transaction DLN 16 65-80 Interest 17 01-03 Transaction Code 766, 767 17 04 Reversal Digit 17 06-13 23C Date 17 15-35 Transaction Amount 17 37-42 Transaction Cycle 17 44-60 Transaction DLN 17 71-80 Offset Trace Number 18 40-49 Cobra/Tax Holiday Rev Eff Date 18 71-73 Reference Number 18 63-74 XREF TIN 19 01-03 Transaction Code 770, 772 19 04 Reversal Code 19 06-13 Transaction Date 19 15-35 Transaction Amount 19 37-42 Transaction Cycle 19 44-60 Transaction DLN 19 72-79 Interest to Date 20 01-03 Transaction Code 776 20 04 Reversal Code 20 06-13 Transaction Date 20 15-35 Transaction Amount 20 37-42 Transaction Cycle 20 44-60 Transaction DLN 20 74-75 Report Code 21 51-52 Credit Interest Type 21 71-80 180-Day Interest to Date 22 01-03 Transaction Code 796 22 04 Reversal Code 22 06-13 Transaction Date 22 15-35 Transaction Amount 22 37-42 Transaction Cycle 22 44-60 Transaction DLN 23 8-18 IMF SSN 23 19 Validity Digit 23 21-22 MFT 23 24-29 Tax Period 23 76-78 Cross-Reference Plan Number Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-22 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 76-80 Offer In Compromise Indicator: *OIC* TRANSACTION LINES 5 01-03 Transaction Code 810 5 04 Reversal Code 5 06-13 Transaction Date 5 15-35 Transaction Amount 5 37-42 Transaction Cycle 5 44-60 Transaction DLN 6 73 Reason Code 6 01-03 Transaction Code 811 6 04 Reversal Code 6 06-13 Transaction Date 6 15-35 Transaction Amount 6 37-42 Transaction Cycle 6 44-60 Transaction DLN 7 18-38 Credit Release Amount 7 60-80 Remaining Credit Release Amount 8 01-03 Transaction Code 826 8 04 Reversal Code 8 06-13 Transaction Date 8 15-35 Transaction Amount 8 37-42 Transaction Cycle 8 44-60 Transaction DLN 8 65-66 Cross-Reference MFT 8 68-73 Cross-Reference Tax Period 8 78-79 Cross-Reference Service Center Code 9 49-51 Cross-Reference Plan Number 9 63-70 Interest-to Date 10 01-03 Transaction Code 840, 846 10 04 Reversal Code 10 06-13 Transaction Date 10 15-35 Transaction Amount 10 37-42 Transaction Cycle 10 44-60 Transaction DLN 11 13-28 Credit Interest 11 43-52 Employee Number 11 60-61 FMS Bypass Indicator 11 74-75 Refund Universal Location Code (ULC) 12 18-31 Refund Schedule Number 12 37 Refund Correction Indicator 1 = Refund is a 'correction' 12 51-55 Orig SEID 12 76-80 Approving Official SEID 13 01-03 Transaction Code 841 13 04 Reversal Code 13 06-13 Transaction Date 13 15-35 Transaction Amount 13 37-42 Transaction Cycle 13 44-60 Transaction DLN 13 66-80 Interest 14 18-31 Refund Schedule Number 14 41-48 Check Number 14 70-79 FMS Cancellation Date 15 22-23 Disbursing Center Code 01 = (A) Austin 02 = (B) Birmingham 03 = (C) Chicago 04 = (K) Kansas City 05 = (P) Philadelphia 06 = (S) San Francisco 07 = (W) Washington 16 01-03 Transaction Code 842, 843 16 04 Reversal Code 16 06-13 Transaction Date 16 15-35 Transaction Amount 16 37-42 Transaction Cycle 16 44-60 Transaction DLN 16 66-80 Interest 17 01-03 Transaction Code 844 17 04 Reversal Code 17 06-13 Transaction Date 17 15-35 Transaction Amount 17 37-42 Transaction Cycle 17 44-60 Transaction DLN 17 66-80 Memo Amount 18 68-75 Demand Date 19 01-03 Transaction Code 846 19 04 Reversal Code 19 06-13 Transaction Date 19 15-35 Transaction Amount 19 37-42 Transaction Cycle 19 44-60 Transaction DLN 19 73 Manual Indicator 20 12-28 Credit Indicator 20 60-61 Bypass 20 75-76 Refund ULC 21 18-32 Refund Schedule # 21 65-66 CE to Refund Due to Top Indicator 22 01-03 Transaction Code 896, 897 22 04 Reversal Code 22 06-13 Transaction Date 22 15-35 Transaction Amount 22 37-42 Transaction Cycle 22 44-60 Transaction DLN 22 72-73 Agency Code 23 51-52 Subagency Code 23 66-68 County Code Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-23 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 76-80 Offer In Compromise Indicator: *OIC* TRANSACTION LINES 5 01-03 Transaction Code 898, 899 5 04 Reversal Indicator 5 06-13 Transaction Date 5 15-35 Transaction Amount 5 37-42 Transaction Cycle 5 44-60 Transaction DLN 5 71-80 Offset Trace Number 6 32-52 Refund Offset Amount 6 64-65 Type Code 7 01-03 Transaction Code 914 7 04 Reversal Code 7 06-13 Transaction Date 7 15-35 Transaction Amount 7 37-42 Transaction Cycle 7 44-60 Transaction DLN 7 71-80 Agent ID 8 01-03 Transaction Code 925 8 04 Reversal Code 8 06-13 Transaction Date 8 15-35 Transaction Amount 8 37-42 Transaction Cycle 8 44-60 Transaction DLN 9 15-54 Process Codes 10 01-03 Transaction Code 930 10 04 Reversal Code 10 06-13 Transaction Date 10 15-35 Transaction Amount 10 37-42 Transaction Cycle 10 44-60 Transaction DLN 10 73-80 Routing Code 11 01-03 Transaction Code 940 11 04 Reversal Code 11 06-13 Transaction Date 11 15-35 Transaction Amount 11 37-42 Transaction Cycle 12 01-03 Transaction Code 946 12 04 Reversal Code 12 06-13 Transaction Date 12 15-35 Transaction Amount 12 37-42 Transaction Cycle 12 44-60 Transaction DLN 13 13-27 Credit or Wages 14 01-03 Transaction Code 960 14 04 Reversal Indicator 14 06-13 Transaction Date 14 15-35 Transaction Amount 14 37-42 Transaction Cycle 14 44-60 Transaction DLN 14 69-70 CAF Service Center 15 01-03 Transaction Code 970 15 04 Reversal Code 15 06-13 Transaction Date 15 15-35 Transaction Amount 15 37-42 Transaction Cycle 15 44-60 Transaction DLN 16 9-10 Net Rate MFT 16 20-29 Net Rate Period 16 38-58 Net Rate Amount 16 67-76 Beginning Overlapping Period 17 67-76 Ending Overlapping Period 18 01-03 Transaction Code 970 18 04 Reversal Code 18 06-13 Transaction Date 18 15-35 Transaction Amount 18 37-42 Transaction Cycle 18 44-60 Transaction DLN 18 70 - 77 Form ID value = TETR 19 21-41 Verified TETR Amount 19 60-80 Return TETR Amount 20 21-41 F8913 TETR Amount 20 60-80 F8913 Credit Interest Amount 21 21-41 F8913 Total - Computer 21 60-80 Imputed TETR Amount 22 21-41 Imputed TETR Credit Interest 22 60 TETR Return Type 23 01-03 Transaction Code 971 23 04 Reversal Code 23 06-13 Transaction Date 23 15-35 Transaction Amount 23 37-42 Transaction Cycle 23 44-60 Transaction DLN 23 62-67 CP-236 literal (indicates that a CP 236 has been issued (Action Code = 329)) Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-24 Command Code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line (" UNRECOVERABLE RETENTION REGISTER" for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 76-80 Offer In Compromise Indicator: *OIC* TRANSACTION LINES 5 17-37 Secondary Transaction Amount 5 46-48 Cross-Reference Plan Number 100-199 = UTAAP filer status 5 61-63 Action Code 5 77-78 FTD Alert Code 6 17-26 Secondary Transaction Date 6 34-45 Cross-Reference TIN and Display File Source Code 6 47-48 Cross-Reference MFT 6 50-55 Cross-Reference Tax Period 6 57-68 Miscellaneous field text If AC = 312, display LIN LINK: Otherwise display Int Type Ind: 7 3-35 International Type Indicator or LIN Link or Miscellaneous Ind 7 52-53 Reim Low Inc 7 58 IA Indicator 8 01-03 Transaction Code 972 8 04 Reversal Code 8 06-13 Transaction Date 8 15-35 Transaction Amount 8 37-42 Transaction Cycle 8 44-60 Transaction DLN 8 72-74 Action Code 9 13-14 XREF-MFT 9 32-38 XREF-TAX-PERIOD 9 55-58 XREF-PLAN-NUM 9 70-79 XREF-TIN 10 3-35 Miscellaneous field text If AC = 312, display LIN LINK: Otherwise display Int Type Ind: 10 01-03 Transaction Code 973. Doc CD 61 or Doc CD 62) 10 04 Reversal Code 10 06-13 Transaction Date 10 15-35 Transaction Amount 10 37-42 Transaction Cycle 10 44-60 Transaction DLN 10 70-79 Report Number 11 35-46 CUSIP Number 11 59-68 Issue Date 12 13-15 ISSC Code 12 37-46 Maturity Date 12 60-80 Issue Price 13 19 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 13 42-46 Designee Pin 13 61-72 Preparer Phone Number 14 15 Preparer Checkbox 14 32-40 Preparer PTIN 14 52-60 Preparer EIN 14 74-75 Foreign Codes 15 01-03 Transaction Code 973 (Doc CD 72) 15 04 Reversal Code 15 06-13 Transaction Date 15 15-35 Transaction Amount 15 37-42 Transaction Cycle 15 44-60 Transaction DLN 15 74 Penalty/Rebate Indicator 16 13-15 ISSC Code 16 60-80 Issue Price 17 19 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 17 42-46 Designee Pin 17 61-72 Preparer Phone Number 18 15 Preparer Checkbox 18 32-40 Preparer PTIN 18 52-60 Preparer EIN 18 74-75 Foreign Codes 19 01-03 Transaction Code 973 (Doc Cd 75) 19 04 Reversal Digit 19 06-13 Transaction Date 19 15-35 Transaction Amount 19 37-42 Transaction Cycle 19 44-60 Transaction DLN 20 21-41 Total Volume Cap 20 60-80 Unused Volume Cap 21 13-15 ISSC Code 21 31 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 21 49-53 Designee Pin 21 69-80 Preparer Phone Number 22 15 Preparer Checkbox 22 32-40 Preparer PTIN 22 52-60 Preparer EIN 22 74-75 Foreign Codes 23 01-03 Transaction Code 973 (DOC CD 74) 23 04 Reversal Code 23 06-13 Transaction Date 23 15-35 Transaction Amount 23 37-42 Transaction Cycle 23 44-60 Transaction DLN 23 70-79 Report Number Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-25 Command code BMFOL Tax Module Display Pictured is a BMFOL Tax Module screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: T 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ("UNRECOVERABLE RETENTION REGISTER" for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 76-80 Offer In Compromise Indicator: *OIC* TRANSACTION LINES 5 21 Final 8038T Filed Indicator 5 38-49 CUSIP Number 5 64-73 Issue Date 6 17-37 Rebate Amount 6 60-80 Penalty for Failure to Pay Penalty 7 17-37 Penalty in Lieu of Rebate 7 60-80 Penalty for Failure to Pay Timely 8 13-15 ISSC Code 8 31 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 8 49-53 Designee Pin 8 69-80 Preparer Phone Number 9 15 Preparer Checkbox 9 32-40 Preparer PTIN 9 52-60 Preparer EIN 9 74-75 Foreign Codes 10 01-03 Transaction Code 976 (STANDARD) 10 04 Reversal Code 10 06-13 Transaction Date 10 15-35 Transaction Amount 10 37-42 Transaction Cycle 10 44-60 Transaction DLN 10 71-80 Condition Codes 11 14-16 ISSC Code 12 01-03 Transaction Code 976 (DOC CD 02, 05) 12 04 Reversal Code 12 06-13 Transaction Date 12 15-35 Transaction Amount 12 37-42 Transaction Cycle 12 44-60 Transaction DLN 12 71-80 Condition Codes 13 14-16 ISSC Code 13 60-80 Taxable Income 14 01-03 Transaction Code 976 (Doc Cd 01, 04, or 11) 14 04 Reversal Digit 14 06-13 Transaction Date 14 15-35 Transaction Amount 14 37-42 Transaction Cycle 14 44-60 Transaction DLN 14 71-80 Condition Codes 15 15-35 SSA Wages 15 60-80 Adjusted Total SSA/Medicaid Tax 16 14-16 ISSC Code 16 60-80 Income Tax Withholding 17 01-03 Transaction Code 976 (DOC CD 03) 17 04 Reversal Code 17 06-13 Transaction Date 17 16-30 Transaction Amount 17 32-35 Transaction Cycle 17 37-53 Transaction DLN 17 65-74 Condition Codes 18 09-11 IRS Number 18 13-27 Abstract Amount 18 34-36 IRS Number 18 38-52 Abstract Amount 18 59-61 IRS Number 18 63-77 Abstract Amount 19 14-16 ISSC Code 20 01-03 Transaction Code 976 (DOC CD 17) 20 04 Reversal Code 20 06-13 Transaction Date 20 15-35 Transaction Amount 20 37-42 Transaction Cycle 20 44-60 Transaction DLN 20 71-80 Condition Codes 21 20-40 Total Tax Computer 21 58-65 Date of Transfer 22 20-40 Tax per Taxpayer 22 58-78 Amount of Transfer 23 11-13 ISSC Codes 23 32-43 US Real Property Description 23 61 Reduced Withholding Indicator Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Variable fields are displayed only if present on the master file. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-26 Command Code BMFOL Adjustment Display Pictured is a BMFOL Adjustment screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: A 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 1-21 Name Line "UNRECOV RETENTION REG" identifies BMFOR request. 2 23-62 Continuation Message 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ TRANSACTION LINES 4 01-05 Transaction Code: TC290 4 07-14 Transaction Date 4 16-36 Transaction Amount 4 38-43 Transaction Cycle 4 46-62 Transaction DLN 5 13-14 Priority Code 5 24-25 Hold Code prevents or delays the issuance of a refund and/or notice See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08C.2-3.htm 5 43-46 Math Error Codes 5 48-56 CP210/220 (Notice of Adjustment) Indicator 6 16-30 Adjustment Reason Codes 6 46-55 IDRS Employee Number 6 71-80 Correspondence Received Date Date for which correspondence was received for an account 7 18-27 Interest Computation Date 7 49-58 Carryback Claim Date 7 71-80 Date of Transfer 8 19-28 Amended/Claim Received Date 8 34 Scanned Correspondence Indicator 1 = Adjustment made from scanned input from Correspondence Imaging System. 8 42-51 CSED Date 8 71-80 Refund Statute Control Date 9 08-10 Data Ref #1 9 13-22 Reference Change Data #1 9 32-34 Data Ref #2 9 37-46 Reference Change Data #2 9 71-80 Original Return Correspondence Received Date 12 02-04 Secondary Transaction Code 12 06-26 Secondary Transaction Amount 12 29-31 Secondary Transaction Code 12 33-53 Secondary Transaction Amount 12 56-58 Secondary Transaction Code 12 60-80 Secondary Transaction Amount 17 04-06 Reference Number 17 08-10 Abstract Literal 17 13-33 Reference Number Amount 17 36-37 State Code 17 44-46 Reference Number 17 48-50 Abstract Literal 17 53-73 Reference Number Amount 17 76-77 State Code 22 20-60 Line 1 Message 23 18-61 Line 2 Message 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Exhibit 2.3.59-27 Command Code BMFOL Adjustment Display Pictured is a BMFOL Adjustment screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: A 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 11-45 Name Line "UNRECOVERABLE RETENTION REGISTER" identifies BMFOR request. 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 4 70-79 Interest Computation Date TRANSACTION LINES 5 01-05 Transaction Code: TC294, 295, 298, 299 5 07-14 Transaction Date 5 16-36 Transaction Amount 5 38-43 Transaction Cycle 5 45-61 Transaction DLN 6 13-14 Priority Code 6 24-25 Hold Code prevents or delays the issuance of a refund and/or notice See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08C.2-3.htm 6 36-45 CSED Date 6 48-56 CP210/220 (Notice of Adjustment) Indicator 6 70-79 Carryback Claim Date 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Note: Each transaction will be shown in posting sequence. The line number if for illustrative purposes only. Exhibit 2.3.59-28 Command Code BMFOL Adjustment Display Pictured is a BMFOL Adjustment screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: A 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 1-21 Name Line UNRECOV RETENTION REG identifies BMFOR request. 2 23-62 Continuation Message 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ TRANSACTION LINES 4 01-05 Transaction Code: TC30X 4 07-14 Transaction Date 4 16-36 Transaction Amount 4 38-43 Transaction Cycle 4 46-62 Transaction DLN 5 13-14 Priority Code 5 24-25 Hold Code prevents or delays the issuance of a refund and/or notice 5 37-38 Disposal Code 5 70-79 Claim Rejection Date 6 19-21 Appeals Office Code 6 35-44 Date of Transfer 6 70-79 Waiver-870 Date 7 16-30 Adjustment Reason Codes 7 70-79 Refund Statute Control Date 8 20-29 Statute Extension Date 8 44-53 CSED Date 8 39-41 Data Ref #1 8 44-53 Reference Change Data #1 8 63-65 Data Ref #2 8 68-77 Reference Change Data #2 9 20-29 Interest Computation Date 9 52-61 870 Date 10 15 Claim Type 10 34 Exam Claim Type 10 45-46 NOL Indicator 10 60-80 Claim Amount 11 21-41 NOL CF Disallowed Amount 11 60-80 Credit CF Disallowed Amount 12 21-41 Exam Unagreed Amount 12 60-80 Exam Claim Amount Disallowed 16 02-04 Secondary Transaction Code 16 06-26 Secondary Transaction Amount 16 29-31 Secondary Transaction Code 16 33-53 Secondary Transaction Amount 16 56-58 Secondary Transaction Code 16 60-80 Secondary Transaction Amount 21 04-06 Reference Number 21 08-10 Abstract Literal 21 13-33 Reference Number Amount 21 36-37 State Code 21 44-46 Reference Number 21 48-50 Abstract Literal 21 53-73 Reference Number Amount 21 76-77 State Code 22 22-68 Line 1 Message 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Exhibit 2.3.59-29 Command Code BMFOL Adjustment Display Pictured is a BMFOL Adjustment screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: A 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 11-45 Name Line UNRECOVERABLE RETENTION REGISTER identifies BMFOR request. 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 4 72-79 Interest Computation Date TRANSACTION LINES 5 01-05 Transaction Code: TC30X 5 07-14 Transaction Date 5 16-36 Transaction Amount 5 38-43 Transaction Cycle 5 46-62 Transaction DLN 6 13-14 Priority Code 6 24-25 Hold Code prevents or delays the issuance of a refund and/or notice See http://serp.enterprise.irs.gov/databases/irm.dr/current/6209.dr/6209ch08C.2-3.htm 6 37-38 Disposal Code 6 47-56 CSED Date 6 70-79 Waiver-870 Date 7 19-21 Appeals Office Code 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Note: Each transaction will be shown in posting sequence. The line number is for illustrative purposes only. Exhibit 2.3.59-30 Command Code BMFOL Audit History Display Pictured is a BMFOL Audit History screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: Z 1 07-18 TIN, Display File Source Code 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 6-23 01-02 MFT 6-23 04-09 Tax Period 6-23 11-13 Plan Number 6-23 15-16 Disposal Code 6-23 18-38 Amount 6-23 40 NOL/Exam Indicator 6-23 43-48 Tax Period 6-23 50-52 Plan Number 6-23 54-55 Disposal Code 6-23 57-77 Amount 6-23 79 NOL/Exam Indicator 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-31 Command Code BMFOL FTD Entity Display Pictured is a BMFOL Entity Federal Tax Deposit (FTD) screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: F 1 07-16 EIN 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle Of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 4 19-53 BMF Primary Name Line 4 73-76 Primary Location Code: 73-74 Universal Location Code (ULC) 75-76 Area Office Code (AO) 5 23-30 FTD Coupon Reorder Date 5 58-80 FTD Data Base Service Centers 9 14-19 TC 016 Cycle 9 25-41 TC 016 DLN 9 49-58 TC 016 Date 10 31-32 Bypass Indicator 0 = Not significant 1 = Bypass Primary SSN 2 = Bypass Secondary SSN 3 = Bypass Refund Completely 4 = Combat Zone 5 = bypass all primary and secondary SSN debts except Child Support 6 = bypass all secondary and primary debts except Child Support. 11 36-70 Primary Name 12 36-70 Primary Name Continuation 13 36-70 Sort Name 14 36-70 In-Care-of Name 15 36-70 Foreign Mailing Address 16 36-70 Street Address 17 16-37 City 17 47-48 State 17 61-74 (Twelve-Digit) Zip Code 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-32 Command Code BMFOL Status History Display Pictured is a BMFOL Status History screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: S 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ STATUS HISTORIES 6 01-02 Status Code 6 04-13 Status Date 6 15-20 Status Cycle 6 22 COPYS Prefix 6 24-29 COPYS Score 6 31-32 District Office 6 34-35 PSEL CD B = the delinquency met the criteria for the TDI suppression program E = a TC 148 with entity indicator 4 has been input to identify, a W-4 civil penalty case F = reissued delinquency check on all suppressed delinquent return periods H = notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (doc code 77) I = TC 912 present in a status 02 or 03 module J = unreversed TC 530 present in status 22 module L = a TC 148 with entity indicator 9 has been input to identify a letter 903 case N = A TC 148 with entity indicator 7 has been input to identify a false refund claim case P = A TC 148 with entity indicator has been input to identify a non-filer account Q = a TC 148 with entity indicator I has been input to immediately issue the TDI R = at least one TDI or TDA was closed during the past twelve months S = a TC 148 with entity indicator 8 has been input to identify an erroneous refund case T= a TC 148 with entity indicator 5 has been input to identify a narcotics case U = a TC 148 with entity indicator 6 has been input to identify a special enforcement program case V = notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (other than doc code 77) W = a TC 148 with entity indicator 3 has been input to identify a potentially dangerous taxpayer X = total liability shown on the latest return posted for the same type of tax (MFT 01, 03, 09, or 11) was $5,000 or more; this applies to the last period satisfied for the same MFT as the delinquent tax period Y = a prior closing transaction has been reversed by a TC 592 6 37-38 Notice Number 6 40-60 Notice Amount 6 62-63 TDA Indicator 6 65-74 Extension Date 6 76-77 Special Indicator 6 79-80 Area Office Code 14 30-31 Originator Code 14 63-72 Pre-Assessment Date Note: Each status history will be shown in posting sequence. The line number is for illustrative purposes only. 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-33 Command Code BMFOL Retention Register Display Pictured is a BMFOL Retention Register screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: V 1 07-18 TIN, Display File Source Code 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 5 02-03 MFT 5 05-10 Tax Period 5 12-14 Plan Number 5 17-18 Control Universal Location Code (ULC) 5 22-25 Year Removed 5 29-30 MFT 5 32-37 Tax Period 5 39-41 Plan Number 5 44-45 Control Universal Location Code (ULC) 5 49-52 Year Removed 5 56-57 MFT 5 59-64 Tax Period 5 66-68 Plan Number 5 70-71 Control Universal Location Code (ULC) 5 75-78 Year Removed 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-34 Command Code BMFOL Exempt Organization Display Pictured is a BMFOL Exempt Organization screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: O 1 07-16 EIN 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 21-24 Group Exemption Number 3 77-80 Return Tax Year 4 26-34 Number of Local Affiliates 4 46-51 NAICS Code 4 71 527 Political Organization Code blank = Did not indicate that they are a 527 political organization on the Form SS-4. 1 = Did indicate they are a 527 political organization on the Form SS-4. 2 = 527 organization contacted CAS/Ogden indicating they do not have to file a Form 8871. 3 = EO Examination determined the 527 political organization does not have to file a Form 8871. 4 = The 527 political organization has to file a Form 8871 and Form 8872. 5 = The 527 political organization has to file a Form 8871 but does not have to file a Form 8872. 5 8-17 Organization Date 5 26-35 Registration Date 7 20-21 EO Sub Hospital ID 8 20-21 Current Subsection 00 = no significant 01 = government 02 = title holding company 03 = charitable organization 04 = civic league 05 = agriculture 06 = board of trade 07 = pleasure, social, recreational 08 = fraternal, beneficiary association 09 = voluntary employee beneficiary association 10 = domestic, fraternal, society, and association 11 = teacher retirement fund association 12 = benevolent life insurance association, etc. 13 = burial association or cemetery company 14 = credit union or other mutual cooperative association 15 = mutual insurance company or association, other than life or maritime 16 = corporation financing corp. operations 17 = supplement A-2 unemployment compensation trust or plan 18 = employee funded pension trust created before 6/25/59 19 = post or organization of war veterans 20 = qualified legal services 21 = black lung trusts 22 = multi-employer pension plan 23 = veterans association founded prior to 1880 24 = trust described in section 4049 of ERISA 25 = corporation or trust created as a holding company for pension or charity organization 40 = apostolic and religious organizations 50 = cooperative hospital service organization 60 = cooperative service organization of operating educational organization 70 = child care center 80 = farmers cooperative IRC 521 90 = non-exempt charitable trust section 4947(a)(2) (Form 5227) 91 = non-exempt charitable trust section 4947(a)(1) (Form 990) 92 = non-exempt charitable trust section 4947(a)(1) (Form 990-PF) 93 = taxable farmers cooperatives IRC 1382(A)(2) 8 43-46 Classification 8 70-79 File Folder Number 9 20-21 Prior Subsection 9 36-46 Activity Codes 9 72-78 Ruling Date 10 21 Affiliation 0 = not significant 1 = central organization, individual ruling 2 = intermediate organization 3 = independent organization 4 = not significant 5 = not significant 6 = parent organization 7 = intermediate parent 8 = parent organization of a church or 501(c)(1) 9 = subordinate of group ruling 10 44-46 Pension Plan 10 72-78 Advance Ruling Expiration Date 11 20-21 Current Foundation 00 = no significance 02 = private operating foundation exempt from payment of section 4940 taxes on investment income 03 = private operating foundation 04 = private non-operating foundation 09 = suspense 10 = 170(b)(1)(A)(i) 11 = 170(b)(1)(A)(ii) 12 = 170(b)(1)(A)(iii) 13 = 170(b)(1)(A)(iv) 14 = 170(b)(1)(A)(v) 15 = 170(b)(1)(A)(vi) 16 = 509(a)(2) 17 = 509(a)(3) 18 = 509(a)(4) 11 46 Asset Code 0 = blank, zero, negative 1 = $1-$9,999 2 = $10,000-$24,999 3 = $25,000-$99,999 4 = $100,000-$499,999 5 = $500,000-$999,999 6 = $1,000,000-$4,999,999 7 = $5,000,000-$9,999,999 8 = $10,000,000-$49,999,999 9 = $50,000,000 or greater 11 74 Deductibility Code 1 =yes 2 = no 3 = treaty 11 76-79 Deductibility Year 12 20-21 Prior Foundation 12 46 Income Code 0 = blank, zero, negative 1 = $1-$9,999 2 = $10,000-$24,999 3 = $25,000-$99,999 4 = $100,000-$499,999 5 = $500,000-$999,999 6 = $1,000,000-$4,999,999 7 = $5,000,000-$9,999,999 8 = $10,000,000-$49,999,999 9 = $50,000,000 or greater 12 74 Election to Lobby Indicator 1 = yes 13 21 Employment Code 13 43-46 National Taxonomy of Exempt Entities Code 13 72-75 Lobby Election Year 14 20-21 Last Posted Status Code 00 = no significance 01 = unconditional 02 = conditional 06 = state university filing 990T 07 = church filing 990T 10 = pre-examination of church 11 = school certification 12 = NECT and taxable formers cooperative 18 = revocation of 990-PF trust, organization required to file 990-PF and 1041 19 = revocation of 990-PF corporation, organization required to file 990-PF and 1041 20 = termination 21 = unable to locate 22 = revocation 23 = 507(a) termination 24 = 507(b)(1)(A) termination 25 = 507(b)(1)(B) termination 26 = termination/merger 28 = no longer member of a group ruling 29 = a groups ruling has been resolved 40 = application pending 41 = no reply to solicitation 70 = denied 71 = failed to establish 72 = refusal to rule 14 42-48 Last Posted Status Date 14 74-75 Type of Organization 01 = corporation 02 = trust 03 = cooperative 04 = partnership 05 = association 06 = nonexempt charitable trust 15 20-21 Prior Status Code 15 46 Team Examination Program Case Code: blank = not a TEP case. 1 = TEP case. 2 = Formerly a TEP Case. 15 61-67 Establishment Date 15 73-74 Fiscal Year Month 18 03-07 Form 18 09-10 Filing Requirement 18 13-17 Form 18 19-20 Filing Requirement 18 23-27 Form 18 29-30 Filing Requirement 18 33-37 Form 18 39-40 Filing Requirement 18 43-47 Form 18 49-50 Filing Requirement 18 53-57 Form 18 59-60 Filing Requirement 18 63-67 Form 18 69-70 Filing Requirement 18 73-77 Form 18 79-80 Filing Requirement 19 03-10 Form 19 12-13 Filing Requirement 19 16-23 Form 19 25-26 Filing Requirement 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-35 Command Code BMFOL Exempt Organization Display Pictured is a BMFOL Exempt Organization screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: O 1 07-16 EIN 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 6 32-66 Primary Name Line 7 32-66 Continuation of Primary Name Line 8 32-66 Sort Name 9 32-66 In Care Of Name 10 32-66 Street Address 11 32-66 Location Street Address 12 32-66 Location City State Zip 13 32-66 Foreign Mailing Address 14 09-30 City 14 40-41 State 14 54-67 Zip Code 16 17-22 Address Change Cycle 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-36 Command Code BMFOL Return Display (Except CAWR) Pictured is a BMFOL standard return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 76-80 Offer In Compromise Indicator: *OIC* 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 6 72-80 Audit Codes 7 11 Preparer Checkbox 7 28-36 Preparer PTIN 7 49-57 Preparer EIN 7 72-73 Foreign Code 8 28-37 Correspondence Received Date: 8 45 RPS Indicator 8 57-59 ISSC Code 8 78 Math Status Code 9 20 Months Delinquent The number of months for which a delinquency penalty was assessed 9 42-47 Taxpayer Notice Codes 9 73 Penalty and Interest Code 10 23-32 Alpha Condition Codes 10 50-68 Taxpayer Information Codes 11 19-39 Tax per Taxpayer 11 44-48 6020B Indicator blank = not present 6020B = present 12 19-39 Tax shown on Return 13 19-39 Tax Assessed on Return 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-37 Command Code BMFOL Return Form 941 Display Pictured is a BMFOL Form 941 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially DangerousTaxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-37 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 21-29 3rd Party DPIN / SSN 9 49-60 3rd Party Phone Number 9 78 Math Status Code 10 10 Months Delinquent 10 27-32 Taxpayer Notice Codes 10 45 Penalty and Interest Code 10 79 Prior Quarter DeMinimIs Ind 11 14-24 Alpha Condition Codes 11 39-48 Correspondence Received Date 11 54 RPS Code 11 66 Schedule Indicator 11 69-73 3 -DAY Indicator 11 76-80 6020B Indicator blank = not present 6020B = not present 0, blank = schedule of liabilities is present on the return 1 = no schedule of liabilities is present on the return 2 = deposits were made using the 95\/////////% rule 3 = schedule A is attached and it denotes that BWI applies 4 = payroll is high enough to require the business to deposit its FTD payments in a bank within 3 banking days; however this is the first occasion when this business was required to make this quick deposit 12 8-10 Return Code 55 = Territory Office, Call Site, etc 01 = Community Based Outlet (including Banks, Libraries, Post Office, Corporations, etc.) 99 = Tax Packages 98 = Internet 95 = Over-The-Counter-Software (OTC) 88 = CD-ROM 00 = Default Code 12 22 Schedule R Indicator 12 33-35 ISSC Code 12 60-80 Tax Shown on Return 13 19-39 Tax per Taxpayer 13 60-80 Tax Assessed on Return 14 15-16 Deposit State 14 33-34 Deposit Requirements Indicator 14 58 Previous Module Base Code 0 = Penalty Exclusion 1 = Monthly 2 = Semi-weekly 3 = Monthly/Daily/Semi-weekly 4 = Semi-weekly/Daily/Semi-weekly 14 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25) 24 = Frequency Waiver 25 = Tolerance Waiver 15 20-40 Total Compensation (Wages, Tips, and Other Compensation) 15 60-80 Total Income Tax Withheld from Wages, Tips and Other Income 16 20-40 Taxable Social Security Wages 16 60-80 Taxable Social Security Tips 17 20-40 Taxable Medicare Wages and Tips 17 60-80 Addl MED Wage 18 20-40 Tax on Social Security Wages 18 60-80 Tax on Social Security Tips 19 20-40 Tax on Medicare Wages and Tips 20 20-40 Total Social Security and Medicare Taxes 20 60-80 Total Taxes Before Adjustments 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-38 Command Code BMFOL Return Form 941 Display Pictured is a BMFOL Form 941 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially DangerousTaxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 5 05-25 First Monthly Liability Amount 5 31-51 Second Monthly Liability Amount 5 57-77 Third Monthly Liability Amount 7 20-40 Current Quarter Fractions of Cents 7 60-80 Current Quarter Sick Pay 8 20-40 Current Quarter Adjustments for Tips and Group Life Insurance 8 60-80 Current Year Income Tax Withholding 9 20-40 Prior Quarter Social Security and Medicare Taxes 9 60-80 Special Additions to Federal Income Tax 10 20-40 Special Additions to Social Security and Medicare 10 60-80 Total Adjustments 11 20-40 Advanced Earned Income Credit (EIC) 11 60-80 Total Deposits for Quarter (formerly FTD Credit Taxpayer) 12 20-40 Cobra Premium Assistance Payment 12 62-70 Cobra Recipient Count 13 20-40 F8974 Research Credit Amount 16 20-40 Adjusted Total of FICA Tax 16 60-80 Adjust Total of Tax Withheld 17 20-40 Adjustment to FICA 17 60-80 Adjustment to Withholding 19 20-40 Adjusted Total Backup Withholding 19 60-80 Tips Deemed Wages 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-39 Command Code BMFOL Return Form 941 Display Pictured is a BMFOL Form 941 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 5 28-35 New Exempt Wages/Tips Emp # 5 68-75 Total Exempt Wages/Tips Emp# 6 18-38 Exempt Wage Paid 6 71-78 March 2010 Ex Wages/Tips Emp# 7 39-59 Current Quarter Hire Tax Credit-TP 8 39-59 Current Quarter Hire Tax Credit-Comp 9 39-59 Total Taxes Before Adj-TP 10 39-59 March 2010 Wages 11 39-59 March 2010 Refundable Tax Credit -TP 12 39-59 March 2010 Refundable Tax Credit-Comp 14 19-39 The amount of taxes on wages reported 14 59-79 The amount of taxes on wages reported 15 19-39 The amount of the non-refundable credit for qualified sick and family leave 15 59-79 The amount of the employee retention credit due to the COVID-19 crisis 16 19-39 The amount of deferred credit for qualified paid sick and family leave wages 16 59-79 The amount of refundable credits for sick and family leave allowed by COVID legislation 17 19-39 The amount of the refundable employee retention credit due to the COVID-19 crisis 17 59-79 The amount of advance payments reported from Form 7200 18 19-39 The amount of qualified health plan expenses reported 18 59-79 The amount of qualified health plan expenses reported 19 19-39 The amount of qualified wages paid to employees retained during the COVID-19 crisis 19 59-79 The amount of qualified health plan expenses paid on wages reported on line 21 20 19-39 The amount of credit reported from Form 5884-c for this quarter 20 59-79 The amount of qualified wages paid March 12- 31, 2020 to employees retained during the COVID-19 crisis 21 19-39 The amount of qualified health plan expenses on wages reported 21 59-79 The amount of employee deferred FICA taxes 22 19-39 The amount of the non-refundable credit for COVID related safety improvements 22 59-79 The amount of the refundable credit COVID related safety improvements 23 19-39 The amount of the non-refundable quarterly credit for COVID related safety improvements 23 59-79 The amount of the refundable quarterly credit COVID related safety improvements 23a 19-39 Nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021. 23a 59-79 The nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 23b 19-39 The amount of the refundable portion of COBRA premium assistance credit. 23b 59-79 The refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021. 23c 19-39 The Qualified sick leave wages for leave taken after March 31, 2021 23c 59-79 The Qualified health plan expenses allocable to qualified sick leave wages reported on line 23 23d 19-39 The Amounts under certain collectively bargained agreements allocable to qualified sick Leave wages reported on line 23. 23d 59-79 The Qualified family leave wages for leave taken after March 31, 2021. 23e 19-39 The Qualified health plan expenses allocable to qualified family leave wages reported on line 26 23e 59-79 The Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on line 26. 23f 19-26 The Number of individuals provided COBRA premium assistance 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-40 Command Code BMFOL Return Form 941 Display Pictured is a BMFOL Form 941 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record from Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (up to four)-Plus Sign (+) if More (blank for BMFOR) 6 01-02 Month 6 03-04 Day 6 06-26 First Daily Liability Amount 6 28-29 Month 6 30-31 Day 6 33-53 Second Daily Liability Amount 6 55-56 Month 6 57-58 Day 6 60-80 Third Daily Liability Amount 15-22 01-02 Month 15-22 28-29 Month 15-22 55-56 Month 15-22 Tax Liability as of: 15 06-26 3rd Day of 1st Month 15 33-53 3rd Day of 2nd Month 15 60-80 3rd Day of 3rd Month 16 06-26 7th Day of 1st Month 16 33-53 7th Day of 2nd Month 16 60-80 7th Day of 3rd Month 17 06-26 11th Day of 1st Month 17 33-53 11th Day of 2nd Month 17 60-80 11th Day of 3rd Month 18 06-26 15th Day of 1st Month 18 33-53 15th Day of 2nd Month 18 60-80 15th Day of 3rd Month 19 06-26 19th Day of 1st Month 19 33-53 19th Day of 2nd Month 19 60-80 19th Day of 3rd Month 20 06-26 22nd Day of 1st Month 20 33-53 22nd Day of 2nd Month 20 60-80 22nd Day of 3rd Month 21 06-26 25th Day of 1st Month 21 33-53 25th Day of 2nd Month 21 60-80 25th Day of 3rd Month 22 06-26 Last Day of 1st Month 22 33-53 Last Day of 2nd Month 22 60-80 Last Day of 3rd Month 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-41 Command Code BMFOL Return Form 1120 Display Pictured is a BMFOL Form 1120 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 27 3rd Party/Paid Preparer Checkbox blank = Insignificant 1 = Checkbox checked on return 6 36-44 3rd Party/Paid Preparer Personal Identifying Number (DPIN) 6 54-65 3rd Party/Paid Preparer Phone Number 7 11-25 Audit Codes 7 45-79 Return Process Codes 8 11 Preparer CKBX 8 28-36 Preparer Social Security Number 8 49-57 Preparer EIN 8 71-72 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Codes 11 23-32 Alpha Condition Codes 11 48 Checking/Savings Checkbox: C = Checking S = Savings 11 68 U.S. Office Indicator 1 = Place of Business in U.S. 2 = No Place of Business in U.S. 12 12-13 Direct Deposit Code 21 = Invalid Routing Transit Number because non-numeric, all blanks/zeroes. 23 = Invalid Routing Transit Number because the first two digits are invalid. 31 = Routing Transit Number is present and Depositor Account Number is missing or invalid because the input is other than alpha, numeric, spaces, hyphens or all blanks or all zeroes. 32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen. 41 = Invalid Period (Prior Year Return) 42 = CAF Return (Power of Attorney is present) 44 = Initial Filer (Less than Twelve Months/Initial Return Code is present or/and the date of incorporation is 11 months or less. 44 = Change of Address within the last 12 months. 50 = Rejected by the Bank. 12 37-45 Routing Transit Number 12 63-79 Depositor Account Number 13 19-39 Tax per Taxpayer 13 42-49 Large Corporation Indicator 13 52-59 ABLM Code 13 72-73 80% Indicator 14 19-39 Tax Shown on Return 14 60-80 Tax Assessed on Return 15 19 Last Filed an 1120 Indicator 1 = 1120 was filed last year 15 37-42 1120S Shareholders 15 60 1120C Co-op Code 1 = exempt 2 = non-exempt 15 75-80 # of forms 5471 16 14 DIF Category 16 29-30 DIF Formula 16 42-47 DIF Score 16 63-80 DIF Income Sort 17 7-12 NAICS Code 17 24 Exception Code 17 38 Control Group Code 17 49-50 Asset Code 17 63-67 Exception Quarters 17 77-79 ISSC Code 17 16-25 Tax Period Begin Date 18 40-45 #Forms 5472 19 60-80 Estimated Credits 20 20-40 Total Income 20 60-80 Net Receipts 21 20-40 Net Taxable Income 21 60-80 Total Deductions 22 20-40 Personal Holding Company Tax 22 63-80 Minimum Tax 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-42 Command Code BMFOL Return Form 1120 Display (page 2) Pictured is a BMFOL Form 1120 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen. 5 20-40 Overpayment Windfall Profits Tax 5 60-80 New Jobs Credit 6 20-40 Estimated Tax Payment Amount 6 60-80 Estimated Tax Base 7 20-40 Unapplied Credit Elect 7 60-80 Prior Year Estimated Tax Base 8 20-40 Credit Elect per Taxpayer 8 60-80 Environmental Tax 9 20-40 Total Assets 9 60-80 Gross Receipts 12 12-15 #Employees 12 34-37 #Full-Time Emps 12 60-80 Avg Annual Wage Amt 13 21-24 #Emps Premiums Paid 13 60-80 #Full-Time Emps Premiums Paid 14 17-37 Sm Emp Cred Amt 14 60-80 Coops/Estates Amt 15 27-47 F8941 Health Ins Cred Amt 16 22-42 Corp Amt Refund Cred 17 23 F8996 Qual Op Fund Cd 17 49-69 F8996 Qual Op Fund Amt 19 18-27 F8949 PART1 EIN(EIN from Part 1 Column a if Column f contains a "Y") 19 50-59 F8949 PART1 SOLD DT(Part 1 Date property sold if Column f contains a "Y") 20 30-50 F8949 PART1 RCPTR DEFRD AMT(Part 1 Adjustment to the gain or loss of the property if Column f contains a "Y") 20 79 F8949 PART1 MORE DATA IND(Code to indicate that some data in Part 1 was not transcribed) 21 18-27 F8949 PART2 EIN(EIN from Part 2 Column a if Column f contains a "Y") 21 50-59 F8949 PART2 SOLD DT (Part 2 Date property sold if Column f contains a "Y") 22 30-50 F8949 PART2 RCPTR DEFRD AMT(Part 2 Adjustment to the gain or loss of the property if Column f contains a "Y") 22 79 F8949 PART2 MORE DATA IND (Code to indicate that some data in Part 2 was not transcribed) 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-43 Command Code BMFOL Return Form 1120 Display (page 3) Pictured is a BMFOL Form 1120 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen. 6 33-53 Adv MFG Production Credit - refundable amt 6 59-79 Adv MFG Production Credit - NON-refundable amt 7 33-53 Adv Energy Proj Credit - refundable amt 7 59-79 Adv Energy Proj Credit - NON-refundable amt 8 33-53 CR / Electric Prod from Renewable resources- refundable amt 8 59-79 CR / Electric Prod from Renewable resources- - NON-refundable amt 9 33-53 Clean Hydrogen -refundable amt 9 59-79 Clean Hydrogen- NON-refundable amt 10 33-53 ADV Manufacturing Investment Credit -refundable amt 10 59-79 ADV Manufacturing Investment Credit - NON-refundable amt 11 33-53 Clean Fuel Production Credit -refundable amt 11 59-79 Clean Fuel Production Credit - NON-refundable amt 12 33-53 Alternate Fuel Refuel Prop Credit -refundable amt 12 59-79 Alternate Fuel Refuel Prop Credit - NON-refundable amt 13 33-53 Zero-Emission Nuclear Power Production Credit -refundable amt 13 59-79 Zero-Emission Nuclear Power Production Credit - NON-refundable amt 14 33-53 Clean Electric Investment Credit -refundable amt 14 59-79 Clean Electric Investment Credit - NON-refundable amt 15 33-53 Credit for Carbon Oxide SEQ -refundable amt 15 59-79 Credit for Carbon Oxide SEQ - NON-refundable amt 16 33-53 Qual Comm Clean Vehicles -refundable amt 16 59-79 Qual Comm Clean Vehicles - NON-refundable amt 17 33-53 Clean Electric Production Credit -refundable amt 17 59-79 Clean Electric Production Credit - NON-refundable amt 18 33-53 Clean Energy -refundable amt 18 59-79 Clean Energy - NON-refundable amt 20 33-53 Corporate Alternate Minimum Tax Amount -refundable amt 20 59-79 Corporate Alternate Minimum Tax Amount - NON-refundable amt 21 33-53 F8827 Prior Year Minimum Tax Credit -refundable amt 21 59-79 F8827 Prior Year Minimum Tax Credit - NON-refundable amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-44 Command Code BMFOL BMF Return Form 720 Display Pictured is a BMFOL Form 720 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-79 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 44-46 ISSC Code 12 19-39 Tax per Taxpayer 12 44-48 6020B Indicator 12 52-62 Abstract 11 Indicator 13 20-40 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 20-40 TC 766 Amount 14 60-80 FTD Credit Claimed 15 20-40 Net Income Limit 15 63-73 Cross-Reference SSN 16 02-04 IRS Number 16 06-26 Abstract Amount 16 29-31 IRS Number 16 33-53 Abstract Amount 16 56-58 IRS Number 16 60-80 Abstract Amount 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-45 Command Code BMFOL BMF Return Form 720 Display page 2 Pictured is a BMFOL Form 720 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 14-23 108 Tire Count 5 40-49 109 Tire Count 5 65-74 113 Tire Count 6 14-23 396 Tire Count 6 40-49 304 Tire Count 6 65-74 305 Tire Count 8 11-31 SHIP amt 8 45-49 SHIP count 9 11-31 ASIHP amt 9 45-49 ASIHP count 10 15-35 SHIP amt OCT 10 53-57 SHIP count OCT 11 15-35 ASIHP amt OCT 11 53-57 ASIHP count OCT 12 22-42 Medical Device Sales 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-46 Command Code BMFOL BMF Return Form 8743 Display Pictured is a BMFOL Form 8743 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 7 24 Form 2290 Question Indicator 7 49 Form 637 Question Indicator 9 10-12 IRS Number 9 33-46 Beginning Inventory Tax Paid 9 67-80 Beginning Inventory-Tax Free 10 33-46 Purchases-Tax Paid 10 67-80 Purchases-Tax Free 11 33-46 Imported Gallons 11 67-80 Production Gallons 12 33-46 Gain/Loss in Storage 12 67-80 Total Available Inventory 13 33-46 Ending Inventory-Tax Paid 13 67-80 Ending Inventory-Tax Free 14 33-46 Total Gross Disposal 14 67-80 Exports 15 33-46 Tax Free Sales 15 67-80 Tax Exempt Sales 16 33-46 Tax Paid Purchases 16 67-80 Other Disposals 17 33-46 Net Taxable Gallons 17 67-80 Gas Blended with Alcohol 18 33-46 Gallons Sold for Blending 18 67-80 Inland Waterway Sales 19 33-46 Sales for Aircraft 19 67-80 Gallons Subject to Lust Tax 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-47 Command Code BMFOL BMF Return Form 8743 Display (page 2) Pictured is a BMFOL Form 8743 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 4 10-12 IRS Number 4 33-46 Beginning Inventory Tax Paid 4 67-80 Beginning Inventory-Tax Free 5 33-46 Purchases-Tax Paid 5 67-80 Purchases-Tax Free 6 33-46 Imported Gallons 6 67-80 Production Gallons 7 33-46 Gains/Loss in Storage 7 67-80 Total Available Inventory 8 33-46 Ending Inventory-Tax Paid 8 67-80 Ending lnventory-Tax Free 9 33-46 Total Gross Disposal 9 67-80 Exports 10 33-46 Tax Free Sales 10 67-80 Tax Exempt Sales 11 33-46 Tax Paid Purchases 11 67-80 Other Disposals 12 33-46 Net Taxable Gallons 12 67-80 Gas Blended with Alcohol 13 33-46 Gallons Sold for Blending 13 67-80 Inland Waterway Sales 14 33-46 Sales for Aircraft 14 67-80 Gallons Subject to Lust Tax 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-48 Command Code BMFOL BMF Return Form 8743 Display (page 3) Pictured is a BMFOL Form 8743 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 7 24 Form 2290 Question Indicator 7 49 Form 637 Question Indicator 7 71-80 Registration Number 9 10-12 IRS Number 9 33-46 Beginning Inventory Tax Paid 9 67-80 Beginning Inventory-Tax Free 10 33-46 Purchases-Tax Paid 10 67-80 Purchases-Tax Free 11 33-46 Imported Gallons 11 67-80 Production Gallons 12 33-46 Gain/Loss in Storage 12 67-80 Exports 13 33-46 Ending Inventory-Tax Paid 13 67-80 Ending Inventory-Tax Free 14 33-46 Tax Free Sales 14 67-80 Tax Exempt Sales 15 33-46 Tax Paid Purchases 15 67-80 Other Disposals 16 33-46 Gallons Sold for Blending 16 67-80 Gas Blended with Alcohol 17 33-46 Sales for Aircraft 17 67-80 Inland Waterway Sales 18 33-46 Sales for Trains 18 67-80 Sales for Intercity Buses 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-49 Command Code BMFOL BMF Return Form 8743 Display (page 4) Pictured is a BMFOL Form 8743 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign if More (blank for BMFOR) 4 10-12 IRS Number 4 33-46 Beginning Inventory Tax Paid 4 67-80 Beginning Inventory-Tax Free 5 33-46 Purchase-Tax Paid 5 67-80 Purchase-Tax Free 6 33-46 Imported Gallons 6 67-80 Production Gallons 7 33-46 Gain/Loss in Storage 7 67-80 Exports 8 33-46 Ending Inventory-Tax Paid 8 67-80 Ending Inventory-Tax Free 9 33-46 Tax Free Sales 9 67-80 Tax Exempt Sales 10 33-46 Tax Paid Purchases 10 67-80 Other Disposals 11 33-46 Gallons Sold for Blending 11 67-80 Gas Blended with Alcohol 12 33-46 Sales for Aircraft 12 67-80 Inland Waterway Sales 13 33-46 Sales for Trains 13 67-80 Sales for Intercity Buses 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-50 Command Code BMFOL BMF Return Form 942 Display Pictured is a BMFOL Form 942 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04 - 06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 11 52-56 6020B Indicator 12 19-39 Tax per Taxpayer 12 60-80 Tax Shown on Return 13 19-39 Tax Assessed on Return 14 20-40 Total Cash Wages 14 60-80 Adjusted Total Tax Withheld 15 20-40 Adjusted SSA/Medicare Taxes 15 60-80 Advanced Earned Income Credit 16 20-40 Total Medicare Wages 16 60-80 Medicare Tax Generated 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-51 Command Code BMFOL BMF Return Form 1041 Display Pictured is a BMFOL Form 1041 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 11 46-50 6020B Indicator 11 66 Fiduciary Code 11 78-79 80% Indicator 12 20-40 Tax per Taxpayer 12 60-80 Tax Shown on Return 13 20-40 Tax Assessed on Return 13 50 DIF Category 13 62-63 DIF Formula 13 74-77 DIF Score 14 20-40 Total Income 14 60-80 Total Deductions 15 20-40 Net Taxable Income 15 60-80 New Jobs Credit 16 20-40 Overpayment Windfall Profits Tax 16 60-80 Estimated Tax Credit 17 20-40 Unapplied Credit Elect 17 60-80 Estimated Tax Base 18 20-40 Prior Year Estimated Tax Base 18 60-80 Credit Elect per Taxpayer 19 20-40 Net Credits Claimed 19 60-80 Net Invest Income 20 60-80 Net Invest Inc Tax 21 12-15 #Employees 21 34-37 #Full-Time Emps 21 60-80 Avg Annual Wage Amt 22 21-24 #Emps Premiums Paid 22 60-80 #Full-Time Emps Premiums Paid 23 17-37 Sm Emp Cred Amt 23 60-80 Coops/Estates Amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-52 Command Code BMFOL BMF Return Form 1041 Display (page 2) Pictured is a BMFOL Form 1041 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 4 27-47 F8941 Health Ins Cred Amt 5 18 FUTA Indicator 5 59-79 SSA Wages 6 18-38 Medicare Wages 6 59-79 Addl Med Wages 7 18-38 Total SSA Medicare Tax 7 59-79 Medicare Tax (Computer) 8 18-38 Federal Income Tax Withheld 8 59-79 Total SSA Medicare Tax (Computer) 9 18-38 FUTA Wage Amount 9 59-79 FUTA Tentative Credit Amount 10 40-60 FUTA Tax Amount (Computer) 11 40-60 Household Employment Taxes (Computer) 12 40-60 Adjusted Total SSA Medicare Tax 13 44-64 State Credit Reduction Amount 19 19-39 The amount of qualified sick and family wages 19 59-69 The amount of the non-refundable credit for qualified sick and family leave 20 19-39 The amount of deferred credit for qualified paid sick and family leave wages 20 59-69 The amount of refundable credits for sick and family leave allowed by COVID legislation 21 19-39 The maximum amount of the employer share of Social Security tax that can be deferred 21 59-69 DEFERRED EE FICASOC SEC AMT 22 19-39 CVD SAFETY NONREF CR AMT 22 59-69 CVD SAFETY RFDBL CR AMT 23 19-39 The refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021. 23 59-69 The nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-53 Command Code BMFOL Return Form 1041 Display (page 3) Pictured is a BMFOL Form 1120 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen. 6 33-53 Adv MFG Production Credit - refundable amt 6 59-79 Adv MFG Production Credit - NON-refundable amt 7 33-53 Adv Energy Proj Credit - refundable amt 7 59-79 Adv Energy Proj Credit - NON-refundable amt 8 33-53 CR / Electric Prod from Renewable resources- refundable amt 8 59-79 CR / Electric Prod from Renewable resources- - NON-refundable amt 9 33-53 Clean Hydrogen -refundable amt 9 59-79 Clean Hydrogen- NON-refundable amt 10 33-53 ADV Manufacturing Investment Credit -refundable amt 10 59-79 ADV Manufacturing Investment Credit - NON-refundable amt 11 33-53 Clean Fuel Production Credit -refundable amt 11 59-79 Clean Fuel Production Credit - NON-refundable amt 12 33-53 Alternate Fuel Refuel Prop Credit -refundable amt 12 59-79 Alternate Fuel Refuel Prop Credit - NON-refundable amt 13 33-53 Zero-Emission Nuclear Power Production Credit -refundable amt 13 59-79 Zero-Emission Nuclear Power Production Credit - NON-refundable amt 14 33-53 Clean Electric Investment Credit -refundable amt 14 59-79 Clean Electric Investment Credit - NON-refundable amt 15 33-53 Credit for Carbon Oxide SEQ -refundable amt 15 59-79 Credit for Carbon Oxide SEQ - NON-refundable amt 16 33-53 Qual Comm Clean Vehicles -refundable amt 16 59-79 Qual Comm Clean Vehicles - NON-refundable amt 17 33-53 Clean Electric Production Credit -refundable amt 17 59-79 Clean Electric Production Credit - NON-refundable amt 18 33-53 Clean Energy -refundable amt 18 59-79 Clean Energy - NON-refundable amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-54 Command Code BMFOL Return Form 1065 Display Pictured is a BMFOL Form 1065 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 45 RPS Indicator 9 61-62 Audit Class 9 73-75 ISSC Code 10 20 Months Delinquent 10 41-50 Tax Period Begin Date 10 73-78 #Forms 5471 Attached 11 23-32 Alpha Condition Codes 11 44-48 6020B Indicator blank = not present 6020B = present 11 71-76 Number of Partners 12 20 Foreign Partner Code 12 60-80 Tax per Taxpayer 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 01-10 Wages Paid Indicator 14 19-24 NAICS Code 14 43 DIF Category 14 59-60 DIF Formula 14 74-77 DIF Score 15 20-40 Net Receipts 15 60-80 Ordinary Income 16 20-40 Total Business Receipts 16 60-80 Average Loss per Partner 17 20-40 Total Income 17 60-80 Total Assets 18 12-15 #Employees 18 34-37 #Full-Time Emps 18 60-80 Avg Annual Wage Amt 19 21-24 #Emps Premiums Paid 19 60-80 #Full-Time Emps Premiums Paid 20 17-37 Sm Emp Cred Amt 20 60-80 Coops/Estates Amt 21 22 Prtnr Credit Elect Cd 21 36-38 Num Sch K1 22 23 F8996 Qual Op Fund Cd 22 49-69 F8996 Qual Op Fund Amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-55 Command Code BMFOL Return Form 1065 Display (page 2) Pictured is a BMFOL Form 1120 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen. 6 33-53 Adv MFG Production Credit - refundable amt 6 59-79 Adv MFG Production Credit - NON-refundable amt 7 33-53 Clean Hydrogen -refundable amt 7 59-79 Clean Hydrogen- NON-refundable amt 8 33-53 ADV Manufacturing Investment Credit -refundable amt 8 59-79 ADV Manufacturing Investment Credit - NON-refundable amt 9 33-53 Clean Fuel Production Credit -refundable amt 9 59-79 Clean Fuel Production Credit - NON-refundable amt 10 33-53 Credit for Carbon Oxide SEQ -refundable amt 10 59-79 Credit for Carbon Oxide SEQ - NON-refundable amt 11 33-53 Qual Comm Clean Vehicles -refundable amt 11 59-79 Qual Comm Clean Vehicles - NON-refundable amt 12 33-53 Clean Electric Production Credit -refundable amt 12 59-79 Clean Electric Production Credit - NON-refundable amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-56 Command Code BMFOL Return Form 1066 Display Pictured is a BMFOL Form 1066 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 43-45 ISSC Code 12 19-39 Tax per Taxpayer 12 44-48 6020B Indicator blank = not present 6020B = present 12 73-76 Missing Schedule Codes 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15 20-40 Total Income 15 60-80 Total Deductions 16 20-40 Taxable Income 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-57 Command Code BMFOL Return Form 8804 Display Pictured is a BMFOL Form 8804 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 16-25 Correspondence Received Date: 9 44-53 Tax Period Begin Date 9 60 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 57-60 Missing Schedule Codes 11 71-73 ISSC Code 12 19-39 Tax per Taxpayer 12 42-46 6020B Indicator blank = not present 6020B = present 12 65-66 ES Prior Year Short Year Ind 12 78-79 ES 80% Indicator 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 14-15 ES Large Corporation Ind 14 34-37 ES Exception 1 Quarters 14 60-76 Prior Year Control DLN 15 27 NR Partner Books out of US (NRBF) 15 49-55 Number of Foreign Partners 15 78-79 ES Historical Fiscal Year Month 16 20-40 ECTI Amount 16 60-80 F8805/1042S Amount 17 20-40 F8828A/1042S Amount 17 60-80 Credit Elect Amount 18 20-40 Installment Payments 18 60-80 ES Penalty Computer 19 20-40 ES Current Year Tax Base 19 60-80 ES Prior Year Tax Base 20 20-40 ES Prior Year Net Taxable Income 20 60-80 28% Net Gains Adj 21 20-40 1231 Net Gains Adj 22 27-48 1042S WH of Sect 1445 Amt 23 27-48 1042S WH of Sect 1446 Amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-58 Command Code BMFOL Return Form CT-1 Display Pictured is a BMFOL Form CT-1 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 12 20-40 Tax per Taxpayer 12 44-48 6020B Indicator blank = not present 6020B = present 13 20-40 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 20-40 Total Railroad Retirement Tax 14 60-80 FTD Credit Claimed 15 20-40 Total Railroad Unemployment Repayment Tax 15 60-80 Total Railroad Retirement Taxes for Year 16 20-40 Total Tax Based Upon Compensation 16 60-80 Adjustments to Tax Based Upon Compensation 17 20-40 Total Railroad Retirement Tax Deposits 19 35-55 Tier I Employer: - Compensation (Wages) 19 60-80 Tier I Employee: - Compensation (Wages) 20 35-55 Tier I Employer: Medicare - Compensation (Wages) 20 60-80 Tier I Employee: Medicare - Compensation (Wages) 21 35-55 Tier I Employer: - Sick Pay 21 60-80 Tier I Employee: - Sick Pay 22 35-55 Tier I Employer: Medicare - Sick Pay 22 60-80 Tier I Employee: Medicare - Sick Pay 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-59 Command Code BMFOL Return Form CT-1 Display (Page 2) Pictured is a BMFOL Form CT-1 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 19-39 Tax on Comp Computer 5 60-80 Tax on Sick Computer 6 40-60 Exempt Comp/Sick Pay After March Emp # 7 40-60 Exempt Comp Paid After March 8 17-37 Current Hire Comp Tax Credit 8 59-79 Current Hire Comp Tax Credit-Comp 9 40-60 Exempt Sick Pay Paid After March 10 40-60 Current Hire Sick Pay Tax Credit 10 40-60 Current Hire Sick Pay Tax Credit - Comp 11 40-60 March 2010 Exempt Comp/Sick Pay Emp # 12 40-60 March 2010 Exempt Compensation 13 40-60 March Hire Refundable Tax Credit 14 40-60 March Hire Refundable Tax Credit - Comp 16 19-39 The amount of Social Security wages for qualified sick leave 16 59-79 The amount of Social Security wages for qualified family sick leave 17 19-39 The amount of the non-refundable credit for qualified sick and family leave 17 59-79 The amount of the employee retention credit due to the COVID-19 crisis 18 19-39 The amount of deferred credit for qualified paid sick and family leave wages 18 59-79 The amount of refundable credits for sick and family leave allowed by COVID legislation 19 19-39 The amount of the refundable employee retention credit due to the COVID-19 crisis 19 59-79 The amount of advance payments reported from Form 7200 20 19-39 The amount of qualified health plan expenses reported 20 59-79 The amount of qualified health plan expenses reported 21 19-39 The amount of qualified wages paid to employees retained during the COVID-19 crisis 21 59-79 The amount of qualified health plan expenses paid on wages reported 22 19-39 The amount of deferred employee tier1 amount 22 59-79 The covid safety non refundable credit amount 23a 19-39 The covid safety refundable credit amount 23a 19-39 The nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 23b 59-79 The amount of the refundable portion of COBRA premium assistance credit. 23b 19-39 The refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021. 23c 59-79 The amount of the refundable portion of COBRA premium assistance credit 23c 19-39 The Qualified sick leave wages for leave taken after March 31, 2021 23d 59-79 The Qualified health plan expenses allocable to qualified sick leave wages reported on line 23 23d 19-39 The Amounts under certain collectively bargained agreements allocable to qualified sick Leave wages reported on line 23. 23e 59-79 The Qualified family leave wages for leave taken after March 31, 2021. 23e 19-39 The Qualified health plan expenses allocable to qualified family leave wages reported on line 26. 23f 59-79 The Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on line 26. 23f 19-37 The Number of individuals provided COBRA premium assistance 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-60 Command Code BMFOL Return Form CT-1 Display (Page 3) Pictured is a BMFOL Form CT-1 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 4 19-39 COVID Safety Refundable Credit Amount 4 60-80 ARP Credit Qualified COVID Sick Family Amount 5 19-39 ARP Cobra Non-refundable Credit Amount 5 60-80 ARP Refundable COVID Sick Family Amount 6 19-39 ARP Cobra Refundable Credit Amount 6 60-80 ARP Qualified Sick Wages Amount 7 19-39 ARP Qualified Healthplan Expenses AI Amount 7 60-80 Cobra Qualified Sick Wages Amount 8 19-39 ARP Qualified Family Wages Amount 8 60-80 ARP Qualified Healthplan Expenses AII Amount 9 19-39 Cobra Qualified Family Wages Amount 9 60-80 ARP Cobra Recipient Number 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-61 Command Code BMFOL Return Form 940 Display Pictured is a BMFOL Form 940 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Code 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 27-36 Correspondence Received Date 9 44 RPS Indicator 9 60 Schedule Indicator 9 80 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 50-54 6020B Indicator blank = not present 6020B = present 10 64-66 ISSC Code 10 80 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 34-45 First Return literal 11 59 Opening Employment Code 11 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25) 24 = Frequency Waiver 25 = Tolerance Waiver 12 8-9 Deposit State 12 25 Multiple State Checkbox 12 39 Schedule R Ind 12 60-80 Tax Shown on Return 13 21-41 Tax per Taxpayer 13 60-80 Tax Assessed on Return 14 21-41 Total Taxable Wages 14 60-80 Overpayment/Balance Due 15 21-41 FUTA Taxes Before Adjustments 15 60-80 FTD Credit Claimed 16 20-40 All Wages Excluded from State Unemployment Tax 16 60-80 Some Wages Excluded from Unemployment Tax or Late Payment 17 20-40 lst Quarter Liability 17 60-80 2nd Quarter Liability 19 20-40 3rd Quarter Liability 19 60-80 4th Quarter Liability 20 20-40 Proposed FTD Penalty 22 17 Multiple Identification Indicator 1 = More than one state 22 30 ABCD Indicator 22 60-80 Allowable Credits SSC 23 20-40 Gross Tax 23 60-80 Total Tentative Credit 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-62 Command Code BMFOL Return Form 940 Display (Page 2) Pictured is the second page of a BMFOL Form 940 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 6-23 04-05 State Code 6-23 7-27 Credit Reduction 6-23 30-31 State Code 6-23 34-54 Credit Reduction 6-23 57-58 State Code 6-22 60-80 Credit Reduction 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-63 Command Code BMFOL BMF Return Form 943 Display Pictured is a BMFOL Form 943 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 44 RPS Indicator 9 56-58 ISSC Code 9 78 Math Status Code 10 15 Months Delinquent 10 32-37 Taxpayer Notice Codes 10 51 Penalty and Interest Code 10 65 Schedule Indicator 10 78 ROFTL Code 11 23-32 Alpha Condition Codes 11 54-63 COBRA Recipient count 12 19-39 Tax per Taxpayer 12 39-43 6020B Indicator 12 60-80 COBRA Premium Payment amt 13 18-38 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 15-16 Deposit State 14 33-34 Deposit Requirements Indicator 14 58 Previous Module Base Code 0 = Penalty Exclusion 1 = Monthly 2 = Semi-weekly 3 = Monthly/Daily/Semi-weekly 4 = Semi-weekly/Daily/Semi-weekly 14 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25) 24 = Frequency Waiver 25 = Tolerance Waiver 15 11 SCH R Ind 16 20-39 Taxable Cash Wages 16 60-80 FTD Credit Claimed 17 20-40 Adjusted Total SSA/Medicare Tax 17 60-80 Adjusted Total Tax Withheld 18 20-40 Adjusted SSA Medicare Taxes 18 60-80 Advanced Earned Income Credit 19 20-39 Total Medicare Wages 19 60-79 Medicare Tax Generated 20 20-39 FTD Penalty 20 60-79 Proposed FTD Penalty 21 20-39 Addl Med Wage 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-64 Command Code BMFOL BMF Return Form 943 Display (page 2) Pictured is a BMFOL Form 943 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 7 20-40 1st Month TX Liab 7 60-80 2nd Month TX Liab 8 20-40 3rd Month TX Liab 8 60-80 4th Month TX Liab 9 20-40 5th Month TX Liab 9 60-80 6th Month TX Liab 10 20-40 7th Month TX Liab 10 60-80 8th Month TX Liab 11 20-40 9th Month TX Liab 11 60-80 10th Month TX Liab 12 20-40 11th Month TX Liab 12 60-80 12th Month TX Liab 14 40-60 F8974 Research Credit Cmptr Amt 15 40-60 Exempt Wages Paid After March Emp # 16 40-60 Exempt Wage Paid After March 17 40-60 Current Hire Tax Credit 18 40-60 Current Hire Tax Credit-Comp 19 40-60 Total Taxes before Adjustments 20 40-60 March 2010 Exempt Wages/Tips Emp # 21 40-60 March 2010 Exempt Wages 22 40-60 March Hire Refundable Tax Credit 23 40-60 March Hire Refundable Tax Credit - Comp 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-65 Command Code BMFOL Return Form 943 Display (PAGE 3) Pictured is a BMFOL Form 943 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT: 11 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potential Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 19-39 The amount of taxes on wages reported 5 59-79 The amount of taxes on wages reported 6 19-39 The amount of the now-refundable credit for qualified sick and family leave 6 59-79 The amount of the employee retention credit due to the COVID-19 crisis 7 19-39 The amount of deferred credit for qualified sick and family leave wages 7 59-79 The amount of refundable credits for sick and family leave allowed by COVID legislation 8 19-39 The amount of refundable employee retention credit due to the COVID-19 crisis 8 59-79 The amount of advance payments reported from Form 7200 9 19-39 The amount of qualified health plan expenses reported 9 59-79 The amount of qualified health plan expenses 10 19-39 The amount of qualified wages paid to employees retained during the COVID-19 crisis 10 59-79 The amount of qualified health plan expenses paid on wages reported 11 19-39 The amount of credit reported from Form 5884-C for this quarter reported 11 59-79 The amount of employee deferred FICA taxes 12 19-39 The amount of the non-refundable credit for COVID related safety improvements 12 59-79 The amount of the refundable credit COVID related safety improvements 12a 19-39 The nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 12a 59-79 The amount of the refundable portion of COBRA premium assistance credit. 12b 19-39 The refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021. 12b 59-79 The amount of the refundable portion of COBRA premium assistance credit. 12c 19-39 The Qualified sick leave wages for leave taken after March 31, 2021 12c 59-79 The Qualified health plan expenses allocable to qualified sick leave wages reported on line 23 12d 19-39 The Amounts under certain collectively bargained agreements allocable to qualified sick Leave wages reported on line 23. 12d 59-79 The Qualified family leave wages for leave taken after March 31, 2021. 12e 19-39 The Qualified health plan expenses allocable to qualified family leave wages reported on line 26. 12e 59-79 The Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on line 26. 12f 19-37 The Number of individuals provided COBRA premium assistance 14 23-28 Transaction Cycle 14 48-57 Transaction Date 17 01-02 Month 17 03-04 Day 17 06-26 First Daily Liability Amount 17 28-29 Month 17 30-31 Day 17 33-53 Second Daily Liability Amount 17 55-56 Month 17 57-58 Day 17 60-80 Third Daily Liability Amount 19 01-02 Month 19 03-04 Day 19 06-26 First Daily Liability Amount 19 28-29 Month 19 30-31 Day 19 33-53 Second Daily Liability Amount 19 55-56 Month 19 57-58 Day 19 60-80 Third Daily Liability Amount 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-66 Command Code BMFOL Return Form 1042 Display Pictured is a BMFOL Form 1042 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT: 12 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Processing Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 98 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 11 46-50 6020B Indicator blank = not present 6020B = present 11 60 Form 941 Schedule Indicator 12 19-39 Tax per Taxpayer 12 60-80 Tax Shown on Return 13 19-39 Tax Assessed on Return 13 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25) 24 = Frequency Waiver 25 = Tolerance Waiver 14 20-29 Number of 1042s on Magnetic Tape 14 53-62 Number of 1042s on Paper 16 20-40 Total FTD Credit Amount 16 60-80 Gross Income Paid 17 20-40 Credits from Other Withholding Agents 18 8 Qualified Intermediary/Not Qualified Intermediary Indicator (QI/NQI) blank = Insignificant 1 = Qualified Intermediary 2 = Not Qualified Intermediary 18 60-80 FTD Penalty 19 20-40 Excise Tax Amt 20 29-49 Overpymt US Inc Foreign Amt 21 25-45 Overpymt Excise Tax Amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-67 Command Code BMFOL Return Form 1042 Display Pictured is a BMFOL Form 1042 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT: 12 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 7-18 4-24 Periodic Liability Amount 7,9,11,13,15,17 30-50 Periodic Liability Amount 7,9,11,13,15,17 56-76 Periodic Liability Amount 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-68 Command Code BMFOL Return Form 944 Display Pictured is a BMFOL Form 944 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Processing Codes 8 11 Preparer Checkbox 8 24-32 Preparer PTIN 8 43-51 Preparer EIN 8 64-65 Foreign Code 8 80 Math Status Code 9 18-38 Cobra Premium Pay 9 52-61 Cobra Recipient Count 9 70 Penalty and Interest Code 9 78 RPS Indicator 10 10 Months Delinquent The number of months for which a delinquency penalty was assessed 10 24-29 Taxpayer Notice Codes 10 31-42 First Return Literal 10 57-66 Correspondence Received Date: 10 76-78 ISSC Code 11 14-23 Alpha Condition Codes 11 25-29 6020B Literal 11 39 Schedule Indicator 11 60-80 Tax Shown on Return 12 18-38 Tax per Taxpayer 12 60-80 Tax Assessed Return 13 18-38 Wages, Tips, and Other Compensation 13 60-80 Total Income Tax Withheld from Wages, Tips, and Other Compensation 14 18-38 Taxable Social Security Wages 14 60-80 Taxable Social Security Tips 15 18-38 Overpayment/Balance Due 15 60-80 Taxable Medicare Wages and Tips 16 18-38 Tax on Social Security Wages 16 60-80 Tax on Social Security Tips 17 18-38 Tax on Medicare Wages and Wages (computer) 17 60-80 Total Social Security and Medicare Taxes (computer) 18 18-38 Total Taxes Before Adjustments 18 60-80 Addl Med Wage 20 18-38 Current Year's Adjustments 20 60-80 Prior Years' Income Tax Withholding Adjustments 21 18-38 Prior Years' Social Security and Medicare Tax Adjustments 21 60-80 Special Additions to Federal Income Tax 22 18-38 Total Adjustments 22 60-80 Special Additions to Social Security and Medicare 23 18-38 Tips Deemed Wages 23 60-80 Advanced Earned Income Credit 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-69 Command Code BMFOL Return Form 944 Display (page 2) Pictured is the second page of a BMFOL Form 944 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign if More (blank for BMFOR) 4 18-38 Total Deposits 4 60-61 Deposit State 6 05-25 1st Month Tax Liability 6 31-51 2nd Month Tax Liability 6 57-77 3rd Month Tax Liability 7 05-25 4th Month Tax Liability 7 31-51 5th Month Tax Liability 7 57-77 6th Month Tax Liability 8 05-25 7th Month Tax Liability 8 31-51 8th Month Tax Liability 8 57-77 9th Month Tax Liability 9 06-26 10th Month Tax Liability 9 33-53 11th Month Tax Liability 9 60-80 12th Month Tax Liability 11 34 Projected 941 Deposit Frequency blank = not available S = Semi-weekly M = Monthly 11 60-80 Proposed FTD Penalty 12 18-19 Base Period Indicator 12 32-33 ROFT Indicator 12 69-70 Base Period Tax Liability Indicator 13 32-22 Previous 100K Liability Indicator 13 69-70 Previous Module's Base Period Code 14 20-21 Waiver Indicator 00 = Not significant 24 = FTD Penalty Waived Due to change in Deposit Frequency Requirement 15 40-60 F8974 Research Credit Cmptr Amt 16 40-47 Exempt Wages Paid After March Emp # 17 40-60 Exempt Wage Paid After March 18 40-60 Current Hire Tax Credit 19 40-60 Current Hire Tax Credit - Comp 20 40-60 Total Taxes Before Adjustments 21 40-47 March 2010 Exempt Wages/Tips Emp # 22 40-60 March 2010 Exempt Wages 23 40-60 March Hire Refundable Tax Credit 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-70 Command Code BMFOL Return Form 944 Display (page 3) Pictured is the third page of a BMFOL Form 944 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign if More (blank for BMFOR) 4 40-60 March Hire Refundable Tax Credit - Comp 7 19-39 SSW Sick Leave Amount 7 59-79 SSW Family Leave Amount 8 19-39 The amount of the now-refundable credit for qualified sick and family leave 8 59-79 The amount of the employee retention credit due to the COVID-19 crisis 9 19-39 The amount of deferred credit for qualified sick and family leave wages 9 59-79 The amount of refundable credits for sick and family leave allowed by COVID legislation 10 19-39 The amount of refundable employee retention credit due to the COVID-19 crisis 10 59-79 The amount of advance payments reported from Form 7200 11 19-39 The amount of qualified health plan expenses reported 11 59-79 The amount of qualified health plan expenses 12 19-39 The amount of qualified wages paid to employees retained during the COVID-19 crisis 12 59-79 The amount of qualified health plan expenses paid on wages reported 13 19-39 The amount of credit reported from Form 5884-C for this quarter reported 13 59-79 The amount of employee deferred FICA taxes 14 19-39 The amount of the non-refundable credit for COVID related safety improvements 14 59-79 The amount of the refundable credit COVID related safety improvements 15 19-39 The nonrefundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021 15 59-79 The amount of the refundable portion of COBRA premium assistance credit. 16 19-39 The refundable portion of credit for qualified sick and family leave wages for leave taken after March 31, 2021. 16 59-79 The amount of the refundable portion of COBRA premium assistance credit. 17 19-39 The Qualified sick leave wages for leave taken after March 31, 2021 17 59-79 The Qualified health plan expenses allocable to qualified sick leave wages reported on line 23 18 19-39 The Amounts under certain collectively bargained agreements allocable to qualified sick Leave wages reported on line 23. 18 59-79 The Qualified family leave wages for leave taken after March 31, 2021. 19 19-39 The Qualified health plan expenses allocable to qualified family leave wages reported on line 26. 19 59-79 The Amounts under certain collectively bargained agreements allocable to qualified family leave wages reported on line 26. 20 19-35 The Number of individuals provided COBRA premium assistance 24 21-23 Current Page Number 24 28-23 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-71 Command Code BMFOL Return Form 8752 Display Pictured is a BMFOL Form 8752 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-28 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Processing Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 12 19-39 Tax per Taxpayer 12 59 Partnership S Corporation Indicator 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15 17-37 Transfer Amount 15 60-80 Net Required Payment Balance 16 17-37 Overpayment/Balance Due 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-72 Command Code BMFOL Return Form 945 Display Pictured is a BMFOL Form 945 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT: 16 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Processing Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 55-57 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 68 Unknown Recipient Checkbox blank = Insignificant 1 = Check box was completed by taxpayer. 12 19-39 Tax per Taxpayer 12 44-48 6020B Indicator blank = not present 6020B = present 12 66 Schedule Indicator 0, blank = schedule of liabilities is present on the return 1 = no schedule of liabilities is present on the return 2 = deposits were made using the 95% rule 3 = schedule A is attached and it denotes that BWI applies 4 = payroll is high enough to require the business to deposit its FTD, payments in a bank within 3 banking days; however this is the first occasion when this business was required to make this quick deposit 12 77 ROFTL Indicator 13 19-39 Tax Shown on Return 13 60-80 Tas Assessed on Return 14 15-16 Deposit State 14 33-34 Deposit Requirements Indicator 14 58 Previous Module Base Period Code 0 = Penalty Exclusion 1 = Monthly 2 = Semi-weekly 3 = Monthly/Daily/Semi-weekly 4 = Semi-weekly/Daily/Semi-weekly 14 61-80 FTD Penalty Waiver Code (literal and value will appear if value is 24 or 25) 24 = Frequency Waiver 25 = Tolerance Waiver 15 20-40 Adjusted Total Tax Withheld 15 60-80 FTD Credit Claimed 16 20-40 Adjusted Total Backup Withholding 16 60-80 FTD Penalty Amount 17 20-40 Adjustment to Correct Admin Error 18 20-40 First Month Tax Liability 18 60-80 Second Month Tax Liability 19 20-40 Third Month Tax Liability 19 60-80 Fourth Month Tax Liability 20 20-40 Fifth Month Tax Liability 20 60-80 Sixth Month Tax Liability 21 20-40 Seventh Month Tax Liability 21 60-80 Eighth Month Tax Liability 22 20-40 Ninth Month Tax Liability 22 60-80 Tenth Month Tax Liability 23 20-40 Eleventh Month Tax Liability 23 60-80 Twelfth Month Tax Liability 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-73 Command Code BMFOL Return Form 945 Display (page 2) Pictured is a BMFOL Form 945 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT: 16 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potential Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 23-28 Transaction Cycle 5 48-57 Transaction Date 7 01-02 Month 7 03-04 Day 7 06-26 First Daily Liability Amount 7 28-29 Month 7 30-31 Day 7 33-53 Second Daily Liability Amount 7 55-56 Month 7 57-58 Day 7 60-80 Third Daily Liability Amount 9 01-02 Month 9 03-04 Day 9 06-26 First Daily Liability Amount 9 28-29 Month 9 30-31 Day 9 33-53 Second Daily Liability Amount 9 55-56 Month 9 57-58 Day 9 60-80 Third Daily Liability Amount 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-74 Command Code BMFOL Return Form 8288 Display Pictured is a BMFOL Form 8288 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT: 17 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Processing Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 43 RPS Indicator 9 55-57 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 12 19-39 Tax per Taxpayer 12 44-48 6020B Indicator blank = not present 6020B = present 12 64 Schedule Indicator 0, blank = schedule of liabilities is present on the return 1 = no schedule of liabilities is present on the return 2 = deposits were made using the 95% rule 3 = schedule A is attached and it denotes that BWI applies 4 = payroll is high enough to require the business to deposit its FTD, payments in a bank within 3 banking days; however this is the first occasion when this business was required to make this quick deposit 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 13 Part Number 14 45-54 Date of Transfer 14 78-80 Number of 8288As 15 25 Reduced Withholding Indicator blank = No Cert Required 1 = Cert Attached 2 = Cert Not Attached 15 39 Bypass Indicator blank = Tax is at 10% - no error present 1 = Tax less than 10% and substantiated - no math error 2 = Tax less than 10% but is unsubstantiated - set math error. 15 79 Large Trust Election blank = not applicable 1 = box checked, don't math verify 16 27-47 Amount Realized in Transfer 17 31-42 US Real Property Description 18 18-27 Wthhlding Cert Date 18 44-57 Total Amount Withheld 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-75 Command Code BMFOL Return Form 990C Display Pictured is a BMFOL Form 990C return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 33: 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Processing Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 45 RPS Indicator 9 57-59 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 45-48 Parent Name Control 11 64-73 Parent EIN 12 19-39 Tax per Taxpayer 12 42-49 Large Corporation Indicator 12 72-73 80% Indicator 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15 21-22 Correspondence Indicator 15 64 Organization Code 15 77-80 Form 1120 Exception Quarters 17 24 SOI Indicator 17 41 Control Group Code 17 56 Income Code 17 72-74 Form 1120 Preparer Code 18 11-12 Asset Code 18 24 Form 1120 ADP Indicator 20 20-40 Total Income 20 60-80 Total Deductions 21 20-40 Net Taxable Income 21 60-80 Total Gross Receipts 22 20-40 Total Assets-End of Year 22 60-80 First Limited Tax Bracket 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-76 Command Code BMFOL Return Form 990C Display (page 2) Pictured is a BMFOL Form 990C return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 33: 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 20-40 Form 1120 Unapplied Credit Elect 5 60-80 Form 1120 Net Credits Claimed 6 20-40 Form 1120 Credit Elect per Taxpayer 6 60-80 Form 1120 Environmental Tax 7 20-40 Form 1120 New Jobs Credit 7 60-80 Form 1120 Overpayment of Windfall Profits Tax 8 20-40 Form 1120 Current Year Tax Base 8 60-80 Form 1120 Prior Year Tax Base 9 20-40 Possession Tax Credit 9 60-80 Form 1120 Minimum Tax 10 20-40 Personal Holding Company Tax 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-77 Command Code BMFOL Return Form 990T Display Pictured is a BMFOL Form 990T return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 34 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Processing Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 44 RPS Indicator 9 56-58 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 12 12-13 MFT 44 Filing Requirement Code 12 45-48 Parent Name Control 12 64-73 Parent EIN 13 19-39 Tax per Taxpayer 13 42-49 Large Corporation Indicator 13 72-73 80% Indicator 14 19-39 Tax Shown on Return 14 60-80 Tax Assessed on Return 15 21-22 Correspondence Indicator 15 64 Organization Code 15 77-80 Form 1120 Exception Quarters 16 24 SOI Indicator 16 41 Control Group Code 16 56 Income Code 16 72-74 Preparer Code 18 20-40 Total Income 18 60-80 Total Deductions 19 20-40 Net Taxable Income 19 60-80 Estimated Tax Credit 20 20-40 Minimum Tax 20 60-80 Overpayment of Windfall Profits Tax 21 20-40 Multiple Surtax Exemption 21 60-80 Surtax Exemption 22 20-40 Environmental Tax 22 60-80 Proxy Tax 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-78 Command Code BMFOL Return Form 990T Display (page 2) Pictured is a BMFOL Form 990T return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 34 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 4 18-19 TCMP Sample Code 4 33 TCMP Subset Code 6 20-40 Unapplied Credit Elect 6 60-80 Credit Elect per Taxpayer 7 20-40 Current Year Tax Base 7 60-80 Prior Year Tax Base 09 12-15 #Employees 09 34-37 #Full-Time Emps 09 60-80 Avg Annual Wage Amt 10 21-24 #Emps Premiums Paid 10 60-80 #Full-Time Emps Premiums Paid 11 17-37 Sm Emp Cred Amt 11 60-80 Coops/Estates Amt 12 37-57 Small Business Health Care Tax Cred 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-79 Command Code BMFOL Return Form 990T Display (page 3) Pictured is a BMFOL Form 1120 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 32 = Invalid Depositor Account Number because non-alphanumeric characters present other than hyphen. 6 33-53 Adv MFG Production Credit - refundable amt 6 59-79 Adv MFG Production Credit - NON-refundable amt 7 33-53 Adv Energy Proj Credit - refundable amt 7 59-79 Adv Energy Proj Credit - NON-refundable amt 8 33-53 CR / Electric Prod from Renewable resources- refundable amt 8 59-79 CR / Electric Prod from Renewable resources- - NON-refundable amt 9 33-53 Clean Hydrogen -refundable amt 9 59-79 Clean Hydrogen- NON-refundable amt 10 33-53 ADV Manufacturing Investment Credit -refundable amt 10 59-79 ADV Manufacturing Investment Credit - NON-refundable amt 11 33-53 Clean Fuel Production Credit -refundable amt 11 59-79 Clean Fuel Production Credit - NON-refundable amt 12 33-53 Alternate Fuel Refuel Prop Credit -refundable amt 12 59-79 Alternate Fuel Refuel Prop Credit - NON-refundable amt 13 33-53 Zero-Emission Nuclear Power Production Credit -refundable amt 13 59-79 Zero-Emission Nuclear Power Production Credit - NON-refundable amt 14 33-53 Clean Electric Investment Credit -refundable amt 14 59-79 Clean Electric Investment Credit - NON-refundable amt 15 33-53 Credit for Carbon Oxide SEQ -refundable amt 15 59-79 Credit for Carbon Oxide SEQ - NON-refundable amt 16 33-53 Qual Comm Clean Vehicles -refundable amt 16 59-79 Qual Comm Clean Vehicles - NON-refundable amt 17 33-53 Clean Electric Production Credit -refundable amt 17 59-79 Clean Electric Production Credit - NON-refundable amt 18 33-53 Clean Energy -refundable amt 18 59-79 Clean Energy - NON-refundable amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-80 Command Code BMFOL Return Form 1041A Display Pictured is a BMFOL Form 1041A return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, NET, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date 9 45 RPS Indicator 9 57-59 ISSC Code 9 78 Math Status Code 10 42-47 Taxpayer Notice Codes 11 23-32 Alpha Condition Codes 12 19-39 Tax Per Taxpayer 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15 21-22 Correspondence Indicator 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-81 Command Code BMFOL Return Form 5227 Display Pictured is a BMFOL Form 5227 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 37 1 18-19 WT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 44 RPS Indicator 9 56-58 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 12 19-39 Tax per Taxpayer 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15 21-22 Correspondence Indicator 15 47 Notice Issuance Code 0 = insignificant 1 = significant 20 20-40 Total Assets-End of Year 20 60-80 Total Ordinary Income 21 20-40 Gross Income 21 60-80 Total Capital Gain / Loss 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-82 Command Code BMFOL Return Form 3520A Display Pictured is a BMFOL Form 3520A return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 42 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 44 RPS Indicator 9 56-58 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 73 Notice Indicator 0 = Return Not Delinquent 1 = Delinquent and Penalty Generated 2 = Delinquent and Penalty Not Generated 12 21-41 Tax per Taxpayer 12 77-80 Appointed US Agent Checkbox 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 25-44 Total Income 14 77-80 Transfer Property to another Entity Checkbox 15 25-44 Trust Value of US Owner 15 77 Foreign Trust Owner Checkbox I = Individual P = Partnership C = Corporation 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-83 Command Code BMFOL Return Form 3520A Display (page 2) Pictured is a BMFOL Form 3520A return screen display. (Page 2) The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 42 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 6 11-50 Foreign Trust Name 7 11-45 Foreign Trust Address 7 54-75 Foreign Trust City 8 112-12 Foreign Trust State 8 37-49 Foreign Trust Zip Code 8 74-75 Foreign Trust Country Code 9 16-55 Trustee Name 9 69-80 Trustee Tin 10 28-67 Trustee Owner Name 11 28-67 Trustee Beneficiary Name 12 28-67 U.S. Owner Name 13 28-67 U.S. Beneficiary Name 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-84 Command Code BMFOL Return Form 990PF Display Pictured is a BMFOL Form 990PF return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 44 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 12 19-39 Tax per Taxpayer 12 42-49 Large Corporation Indicator 12 72-73 80% Indicator 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 8-21 Incomplete Return Indicator Codes (up to five;separated by spaces') 01 = Part I Missing 02 = Part II Missing 08 = Part VIII Missing 10 = Part X Missing 11 = Part XI Missing 13 = Part XIII Missing 14 = Part XIV Missing 15 = Part XV Missing 17 = Part XVII Missing 50 = Schedule B Missing 99 = Non-IRI Code 14 78 Notice Issuance Code 1 = Return is filed late an no Correspondence Code 22/23/24 is present. 2 = Return is filed on time, but Correspondence Code 22/23/24 is present. 3 = Return is filed late and Correspondence Code is 22,23, or 24. 15 21-22 Correspondence Indicator 15 64 Organization Code 15 77-80 Exception Quarters 16 22-25 Forms Count Tax Year 16 59-60 E-File Mandate 17 12 Audit Indicator 17 27 4990 Code 17 56 Income Code 18 11-12 Asset Code 18 24 ADP Indicator 18 59-60 EO Status Indicator 20 20-40 Total Receipts Net Investment Income 20 60-80 Total Receipts-Books 21 20-40 Net Investment Income 21 60-80 Total Gross Receipts 22 20-40 Total Assets-End of Year 22 60-80 Net Investment Income Expenses 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-85 Command Code BMFOL Return Form 990 PF Display (page 2) Pictured is a BMFOL Form 990PF return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 44 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 20-40 Unapplied Credit Elect 5 60-80 Estimated Tax Credit 6 20-40 Credit Elect per Taxpayer 6 60-80 Current Year Tax Base 7 20-40 Prior Year Tax Base 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-86 Command Code BMFOL Return Form 8038 Display Pictured is a BMFOL Form 8038 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 46 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 44-46 ISSC Code 11 71-80 Date of Most Recent 8038T 12 19-39 Tax per Taxpayer 12 51 CAF Indicator 12 78 F8038GC Tax Period IND 0 = insignificant 1 = Single issue/quarterly filer 2 = Consolidated 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 23 Lease/Installment Checkbox Indicator Y = obligation in form of loss or installment sale 14 51-60 Issue Date 14 78 Penalty/Rebate Checkbox Indicator Y = Penalty in Lieu of Arbitrage Rebate selected 15 23-34 CUSIP Number 15 51-60 Maturity Date 15 78 Final 8038T Checkbox Indicator Y = Yes box checked 16 17-37 Issue Price 16 60-80 Rebate Amount 17 17-37 Unused Volume Cap 17 60-80 Total Volume Cap 18 17-37 Failure to Pay Timely Penalty 18 60-80 Overpayment/Bal Due Taxpayer 19 17-37 Failure to Pay Arbitrage Penalty 19 60-80 Previously Paid Rebate 20 17-37 Penalty In Lieu of Rebate 20 60-80 Interest on Underpaid Arbitrage Rebate 21 17-37 Proceeds for Bond Issue Costs 21 60-80 Proceeds for Current Refund Prior Issue 22 17-37 Loan from Proceeds Tax Exempt Obligations 22 60-80 Proceeds for Advance Refund Prior Issue 23 17-37 Penalty Upon Termination Amount 23 60-80 Yield Reduction Payment 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-87 Command Code BMFOL Return Form 8038 Address Display (page 2) Pictured is a BMFOL Form 8038 return screen display of address information. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 46 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 4 17-37 Penalty Underpayment Interest 5 17-37 Vehicle Leases 5 60-80 Office Equip Leases 6 17-37 Real Prop Lease 6 60-80 Other Leases 7 17-37 Veh Bank Loans 7 60-80 Office Equip Loans 8 17-37 Real Prop Loans 8 60-80 Other Loans 9 17-37 Other Obligations 11 24-33 Vendor / Bank Emp ID Number 13 20-54 Name of Issue 14 20-54 Issuer Name 15 20-54 Issuer Name Continued 16 20-54 Street Address 17 20-41 City 18 20-21 State 19 20-32 Zip Code 20 20-54 Care of Name 21 20-54 Foreign Address 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-88 Command Code BMFOL Return Form 8038 CP BONDS Display (page 3) Pictured is a BMFOL Form 8038 return screen display of CP BOND information. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 46 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 22-56 PT II CP Issue Name 6 22-56 PT II CP Issue EIN 7 22-56 PT II CP Street 8 22-43 PT II CP City 9 22-23 PT II CP State 10 22-34 PT II CP Zip Code 12 16-25 CP Interest Pay Date 12 47 CP Final Interest Checkbox 12 69 CP Entity ID Checkbox 13 24 CP Fixed variable Interest Checkbox 13 45-46 CP Direct Deposit Code 15 18-38 CP Issue Price 15 60-80 CP Interest Payable Amount 16 18-38 CP Build America Bonds 16 60-80 CP Recovery Zone Bonds 17 18-38 CP Net Increase Amount 17 60-80 CP Net Decrease Amount 18 18-38 CP Credit Pay Amount 18 60-80 CP Credit Pay Amount Computer 19 31-51 CP Adjustment Build America Bond Amount Computer 20 31-51 CP Adjustment Zone Bond Amount Computer 19a 20-29 F8038CP PART1 EIN 20a 27-30 BOND TYPE CD 20a 59-62 LINE 21C EXPLANATION CD 21a 27-30 LINE 23B EXPLANATION CD 21a 59-62 LINE 24B EXPLANATION CD 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-89 Command Code BMFOL Return Form 8038 Display (page 4) Pictured is a BMFOL Form 8038 return screen display of CP BOND information. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 46 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 19 CP Type of Issue 5 51-58 CP Applicable Credit Rate 6 40-60 CP Tp Int Pay Amt - Credit Rate 7 40-60 CP Clean Renew Energy Bonds Amt 8 40-60 CP Quality Energy Conservation Bonds Amt 9 40-60 CP Quality Zone Academy Bonds Amt 10 40-60 CP Quality School Construction Bonds Amt 11 40-60 CP Adj Clean Renew Energy Bond Claim 12 40-60 CP Adj Quality Energy Bond Claim 13 40-60 CP Adj Quality Zone Academy Bond Claim 14 40-60 CP Adj Quality School bond Claim 16 25 Change Debt Service Sch Checkbox 17 25 Interest Payment Current Checkbox 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-90 Command Code BMFOL Return Form 8871 Display Pictured is a BMFOL Form 8871 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 47 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 45 RPS Indicator 9 57-59 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 12 19-39 Tax per Taxpayer 12 44-48 6020B 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 30 Exemption from Filing F8872 Indicator Y = Yes (corresponds with Masterfile value of 1) N = No (corresponds with Masterfile value of 2) 15 30 Exemption from Filing F990 Indicator Y = Yes (corresponds with Masterfile value of 1) N = No (corresponds with Masterfile value of 2) 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-91 Command Code BMFOL Return Form 8872 Display Pictured is a BMFOL Form 8872 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 47 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 45 RPS Indicator 9 57-59 ISSC Code 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 12 19-39 Tax per Taxpayer 12 44-48 6020B 12 68 Type of Report 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 31-51 Reported Contributions Total 15 31-51 Reported Expenditures Total 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-92 Command Code BMFOL Return Form 4720 Display Pictured is a BMFOL Form 4720 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 50 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of month for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 58-59 Correspondence Indicator 11 70-72 ISSC Code 12 19-39 Tax per Taxpayer 12 65 Organization Type Code 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15- 28-30 Abstract Number 15- 36-56 Abstract Amount 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-93 Command Code BMFOL Return Form 709 Display Pictured is a BMFOL Form 709 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-26 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 51-53 ISSC Code 12 19-39 Tax per Taxpayer 12 56 Prior Filing Code 12 68 Consent Code 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 13 Citizenship Code 14 32-41 Date of Death 15 20-40 Total Gifts Current Amount 15 60-80 Amount of Gifts from Spouse 16 20-40 Total Gifts from Donor Amount 16 60-80 Marital Deduction 17 20-40 Taxable Gifts Current Amount 17 60-80 Taxable Gifts Prior Amount 18 20-40 Prior Unified Credit 18 60-80 Current Unified Credit 19 20-40 Basis for Gifted Property 19 60-80 Generation Skipping Transfer Amount 20 20-40 Gift Tax 20 60-80 Annual Exclusion per Computer 21 20-40 Restored Exclu Amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-94 Command Code BMFOL Return Form 709 Display (page 2) Pictured is a BMFOL Form 709 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 4 31-51 Schedule A/B Computation Amount 5 31-51 Schedule A/B Amount Less Exemption 6 31-51 Schedule A/B Surtax Amount 7 31-51 Schedule B Computation Amount 8 31-51 Schedule B Amount Less Exemption 9 31-51 Schedule B Surtax Exclusion Amount 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-95 Command Code BMFOL Return Form 706 Display Pictured is a BMFOL Form 706 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 12 19-39 Tax per Taxpayer 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 18-19 Gross Estate Code 14 44 Special Evaluation Code 14 59-60 Payment Indicator 15 17-18 State Code 15 38-57 County of Death 16 14-26 Decedent Zip Code 17 20-40 Treasury Bond Claimed by Taxpayer 17 60-80 Generation Skipping Tax 18 20-40 Section 4981A Tax 18 60-80 Net Estate Tax 19 20-80 Large Estate Amount 19 60-80 Estate Surtax Amount 20 20-40 Large Estate Less Exemption Amount 20 60-80 Gross Estate Dollar Amt 21 20-40 Adjusted Taxable Gift Amt 21 60-80 Restore Exclu Amt 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-96 Command Code BMFOL Return Form 2290 Display Pictured is a BMFOL Form 2290 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) TRANSACTION LINES 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 12 19-39 Tax per Taxpayer 12 44-48 6020B Indicator blank = not present 6020B = present 12 76 Heavy Vehicle Rate Indicator 13 19-39 Tax shown on Return 13 60-80 Tax Assessed on Return 14 14-23 Default Date 14 48-50 Installment Privilege 16 38-58 Installment Payment Past Due Amount 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-97 Command Code BMFOL Return Form 2290 Display (page 2) Pictured is a BMFOL Form 2290 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 7-21 17 Vehicle Category Code 7-21 23-29 Regular 7-21 36-42 Logging/Foreign 7-21 51-71 Vehicle Liability 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-98 Command Code BMFOL Return Form 11C Display Pictured is a BMFOL Form 11C return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR)\//////// 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 12 19-39 Tax per Taxpayer 12 44-48 6020B Indicator blank = not present 6020B = present 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 19 Nature of Change Indicator 15 12-13 Start Day 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-99 Command Code BMFOL Return Form 730 Display Pictured is a BMFOL Form 730 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 60-62 ISSC Code 12 19-39 Tax per Taxpayer 12 44-48 6020B Indicator blank = not present 6020B = present 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15 17-37 Wagers Accepted 15 60-80 Wager Layoffs Accepted 16 17-37 Total Wagers 16 60-80 Total Credits 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-100 Command Code BMFOL Return Form 990 Display Pictured is a BMFOL Form 990 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 42-47 Taxpayer Notice Codes 10 70-72 ISSC Code 11 23-32 Alpha Condition Codes 11 60-80 Tax Per Taxpayer 12 19-39 Tax Shown on Return 12 60-80 Tax Assessed on Retunr 13 8-21 Incomplete Return Indicator Codes (up to five;separated by spaces') 30 = Schedule A 31 = Schedule A, Part I Missing 32 = Schedule A, Part II Missing 33 = Schedule A, Part III Missing 34 = Schedule A, Part IV Missing 35 = Schedule A, Part V Missing 36 = Schedule A, Part VI-A Missing 50 = Schedule B Missing 61 = Part I Missing 62 = Part II Missing 63 = Part IV Missing 92 = Part II Missing 94 = Part IV Missing 95 = Part V Missing 99 = Non-IRI Code 13 78 Notice Issuance Code 1 = Return is filed late an no Correspondence Code 22/23/24 is present. 2 = Return is filed on time, but Correspondence Code 22/23/24 is present. 3 = Return is filed late and Correspondence Code is 22,23, or 24. 15 21-22 Correspondence Indicator 15 78 Unrelated Business Income Code blank = Not Applicable 1 = Yes 2 = No 16 22-25 Forms Count Tax Year 16 43 E-File Mandate 20 20-40 Total Assets-End of Year 20 60-80 Total Gross Receipts 21 20-40 Total Legislative Expenses 21 60-80 Total Revenue 22 20-40 Total Assets-Beginning of Year 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-101 Command Code BMFOL Return Form 3520 Display Pictured is a BMFOL Form 3520 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 49 Return Type 11 66-67 US Agent Code 11 78-80 ISSC Code 12 19-39 Tax per Taxpayer 12 65 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 20-59 Name of Decedent 14 67-78 TIN of Decedent 15 20-59 Name of Creator of the Trust 15 67-78 TIN of Creator of the Trust 16 20-59 Name of Other Trust Owner 16 67-78 TIN of Other Trust Owner 17 20-59 Name of First Beneficiary Listed 17 67-78 TIN of First Beneficiary Listed 18 20-59 Name of Second Beneficiary Listed 18 67-78 TIN of Second Beneficiary Listed 19 20-59 Name of First Trustee Named 19 67-78 TIN of First Trustee Named 20 20-59 Name of Second Trustee Named 21 14-16 Auto Ext Indicator 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-102 Command Code BMFOL Return Form 5500 Display Pictured is a BMFOL Form 5500 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 43-45 ISSC Code 12 19-39 Tax per Taxpayer blank = not significant I = Incomplete Filing N = Late Filing O = CP213 prior to 200328 12 73 Late/Incomplete Filing Indicator 13 28-30 Penalty Reference Number 13 33-53 Penalty Reference Amount 14 28-30 Penalty Reference Number 14 33-53 Penalty Reference Amount 15 28-30 Penalty Reference Number 15 33-53 Penalty Reference Amount 16 33-53 Total Penalty Amount 17 20-54 Name 18 20-54 Name Continuation 19 20-54 Street Address 20 20-41 City 21 20-21 State 22 20-32 Zip Code 23 20-54 Care of Name Line 23 20-54 Foreign Address 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-103 Command Code BMFOL Return Form 5500 Display (page 2) Pictured is a BMFOL Form 5500 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 18-52 Foreign Name 6 18-52 Sort Name 7 18-52 Local Address 1 8 18-52 Local Address 2 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-104 Command Code BMFOL Return Form 5330 Display Pictured is a BMFOL Form 5330 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT:76 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 11 51-60 ASED 11 70-79 CSED 12 26-42 Tax per Taxpayer 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 70-79 Plan sponsor year ending 15 26-29 Excess Fringe Benefit Year 15 70-76 Plan Sponsor Year Ending 15 70-79 Reversion Date 16 26-37 Reversion Amount 16 70-79 Return due Date 17 26-35 Extended Due Date 17 70-79 Amendment Date 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-105 Command Code BMFOL Return Form 5330 display (page 2) Pictured is a BMFOL Form 5330 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN 1 18-19 MFT:76 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 13-15 Abstract 161 Number (0 or 161) 5 17-19 Abstract 164 Number (0 or 164) 5 21-23 Abstract 200 Number (0 or 200) 5 25-27 Abstract 209 Number (0 or 209) 5 29-31 Abstract 202 Number (0 or 202) 5 33-35 Abstract 203 Number (0 or 203) 5 37-39 Abstract 159 Number (0 or 159) 5 41-43 Abstract 163 Number (0 or 163) 5 45-47 Abstract 201 Number (0 or 201) 5 49-51 Abstract 205 Number (0 or 205) 5 53-55 Abstract 204 Number (0 or 204) 5 57-59 Abstract 226 Number (0 or 226) 5 62-63 Abstract 228 Number (0 or 228) 5 65-67 Abstract 224 Number (0 or 224) 5 69-71 Abstract 225 Number (0 or 225) 5 73-75 Abstract 227 Amount (0 or 227) 5 77-79 Abstract 237 Amount (0 or 237) 6 13-15 Abstract 450 Number (0 or 450) 6 17-19 Abstract 451 Number (0 or 451) 6 21-23 Abstract 452 Number (0 or 452) 8 22-38 Tax on Non-Deductible Contributions to Qualified Plans (Section 4972) 8 63-79 Tax on Prohibited Transactions (Section 4975A) 9 22-38 Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973) 9 63-79 Tax Due because of Failure to Meet the Minimum Funding Standards (Section 4971A) 10 22-38 Tax on Disqualified Benefits (Section 4976) 10 63-79 Tax on Excess Fringe Benefits (Section 4977) 11 22-38 Tax on Certain ESOP dispositions (Section 4978 and 4978A) 11 63-79 Tax on Excess Contributions to Certain Plans (Section 4979) 12 22-38 Tax on Certain ESOP dispositions (Section 4978B) 12 63-79 Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980) 13 22-38 Tax on Certain Prohibited Allocations of Qualified ESOP Securities (Section 4979A) 13 63-79 Tax Related to Liquidity Shortfall (Section 4971F1) 14 22-38 4980F Tax (Correction) 14 63-79 Failure To Correct Prohibited Transactions (Section 4975B) 15 22-38 Failure To Correct Minimum Funding Standards (Section 4971B) 15 63-79 Failure To Correct Liquidity Shortfall (Section 4971F2) 16 22-38 Tax on Prohibited Tax Shelter Transactions (4965) 16 63-79 Funding Improvement or Rehabilitation Plan 17 22-38 Failure to meet Requirements for plans in Endangered or Critical Status 17 63-79 Failure to Adopt Rehabilitation Plan 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-106 Command Code BMFOL Return Form 706GS(T) Display Pictured is a BMFOL Form 706GS(T) return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 12 19-39 Tax per Taxpayer 12 60-62 ISSC Code 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 15 21-51 Balance Due or Overpayment 15 60-80 Form 2758 Payment 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-107 Command Code BMFOL Return Form 706GS(D) Display Pictured is a BMFOL Form 706GS(D) return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-29 TIN, Display File Source, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indictor: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 60-62 ISSC 12 19-39 Tax per Taxpayer 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 20-40 Balance Due or Overpayment 14 60-80 Form 2758 Payment 15 20-40 Tentative Totals Transfers 15 60-80 Adjusted Allowable Expenses 16 20-40 Taxable Amount Per Computer 16 60-80 Gross GST Tax Computer 17 20-40 Credit for GST State Tax 17 60-80 GST Limit Per Computer 18 20-40 Allowable Credit Per Computer 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-108 Command Code BMFOL Return Form 8703 Display Pictured is a BMFOL Form 8703 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 1 18-19 MFT 84 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 44-46 ISSC Code 12 19-39 Tax per Taxpayer 12 60-80 Tax Shown on Return 13 25-45 Total Low Income Units 13 60-80 Tax Assessed on Return 14 38-47 Begin Date Of Qualified Project Period 15 17 Signature Code 17 20-54 Operator Proj Name 17 66-80 BIN 18 20-54 Owner Project Name 19 20-54 Building Proj Addr 20 20-41 Building Proj City 20 49-50 State 20 56-68 Zip 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-109 Command Code BMFOL Return Form 8038B Display Pictured is a BMFOL Form 8038B return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 1 18-19 MFT 85 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 16-25 Alpha Condition Codes 11 35-37 ISSC Code 11 60-80 Tax Shown on Return 12 19-39 Tax per Taxpayer 12 60-80 Tax Assessed on Return 13 14-25 Cusip Number 13 37-46 Issue Date 13 60-69 Maturity Date 14 14 Signature code 14 43 Type of Credit Bonds Checkbox 14 58-68 Issue Price 15 20-54 Name of Issue 16 20-54 Issuer Name 17 20-54 Issuer Name Continued 18 20-54 Street Address 19 20-41 City 20 20-21 State 21 20-32 Zip Code 22 20-54 Care of Name 23 20-54 Foreign Address 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-110 Command Code BMFOL Return Form 8038TC Display Pictured is a BMFOL Form 8038 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 1 18-19 MFT 86 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 04-06 Substitute for Return (SFR) Indicator 5 08-17 Assessment Date 5 19-24 Transaction Cycle 5 27-47 Remittance Amount 5 49-58 Transaction Date 5 60-80 Total Tax Liability Amount 6 15 Designee Checkbox blank = Insignificant 1 = Checkbox checked on return 6 32-36 Designee Pin 6 49-60 Preparer Phone Number 7 11-25 Audit Codes 7 45-80 Return Process Codes 8 11 Preparer Checkbox 8 28-36 Preparer PTIN 8 49-57 Preparer EIN 8 72-73 Foreign Code 9 28-37 Correspondence Received Date: 9 52 RPS Indicator 9 78 Math Status Code 10 20 Months Delinquent The number of months for which a delinquency penalty was assessed 10 42-47 Taxpayer Notice Codes 10 73 Penalty and Interest Code 11 23-32 Alpha Condition Codes 11 42-44 ISSC Code 12 19-39 Tax per Taxpayer 13 19-39 Tax Shown on Return 13 60-80 Tax Assessed on Return 14 14-25 Cusip Number 14 37-46 Issue Date 14 60-69 Maturity Date 15 14 Signature code 15 58-68 Issue Price 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-111 Command Code BMFOL Return Form 8038TC Display (page 2) Pictured is a BMFOL Form 8038 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL or BMFOR 1 06 Command Definer Code: R 1 07-16 EIN: 1 18-19 MFT 86 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line ( UNRECOVERABLE RETENTION REGISTER for BMFOR) 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More (blank for BMFOR) 5 20-54 Name of Issue 6 20-54 Issuer Name 7 20-54 Issuer Name Continued 8 20-54 Street Address 9 20-41 City 10 20-21 State 11 20-32 Zip Code 12 20-54 Care of Name 13 20-54 Foreign Address 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-112 Command Code BMFOL CAWR Return Display Pictured is a BMFOL CAWR screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: U 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More 4 11-12 CAWR Type Case Record Code 4 13 CAWR Range Case Code 4 33-34 CAWR Type Closed Case Code 4 35 CAWR Range Closed Case Code 4 54-55 Transcript District Office 4 74-78 Selection Score 5 1-3 CAF Literal 5 5-12 Merge In Process Literal 5 14-17 Consolidation Literal 5 19-21 CID Literal 5 23-27 TC520 Literal 5 29-32 Examination Literal 5 34-40 Spanish Literal 5 48 TDA/TDI Indicator 5 70-78 Number of Employees 6 36-37 1st Prior Year Case Type 6 38 1st Prior Year Range Case Code 6 44-45 2nd Prior Year Case Type 6 46 2nd Prior Year Range Case Code 6 72-73 3rd Prior Year Case Type 6 74 3rd Prior Year Range Case Code 7 5 OIC Indicator 7 14 CC53 Indicator 7 28 UPC 312-3 Indicator 7 40 Duplicate Return Indicator 7 54 Amended Return Indicator 7 66 Restriction Indicator 7 75 AIMS Indicator 8 7 TC570 Indicator 8 18-19 6020B Indicator 8 34-42 Audit Codes 8 52-54 ISSC Code 9 19-39 Tax Shown on Return 9 60-80 Tax Assessed on Return 11 04-06 Substitute for Return (SFR) Indicator 11 08-17 Assessment Date 11 19-24 Transaction Cycle 13 15-35 Posted Taxable SSA Wages 13 37-57 Reported Taxable SSA Wages 13 59-79 Processed Taxable SSA Wages 14 15-35 Posted Taxable SSA Tips 14 37-57 Reported Taxable SSA Tips 14 59-79 Processed Taxable SSA Tips 15 15-35 Posted Medicare Wages/Tips 15 37-57 Reported Medicare Wages/Tips 15 59-79 Processed Medicare Wages/Tips 16 15-35 Posted Federal Tax Withheld 16 37-57 Reported Federal Tax Withheld 16 59-79 Processed Federal Tax Withheld 17 15-35 Posted Employee SSA Tax 17 37-57 Reported Employee SSA Tax 17 59-79 Processed Employee SSA Tax 18 15-35 Posted Employee Medicare Tax 18 37-57 Reported Employee Medicare Tax 18 59-79 Processed Employee Medicare Tax 19 15-35 Posted Total Compensation 19 37-57 Reported Total Compensation 19 59-79 Processed Total Compensation 20 15-35 Posted Advanced EIC 20 37-57 Reported Advanced EIC 20 59-79 Processed Advanced EIC 21 15-35 Posted 3rd Party Sick 21 37-57 Reported 3rd Party Sick 21 59-79 Processed 3rd Party Sick 22 15-35 Posted Hire Exempt Wages 22 37-57 Reported Hire Exempt Wages 22 59-79 Processed Hire Exempt Wages Exhibit 2.3.59-113 Command Code BMFOL CAWR Return Display (page 2) Pictured is a BMFOL CAWR screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: U 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More TRANSACTION LINES 5 07-16 Transaction Date 5 19-24 Transaction Cycle 5 26-42 Transaction DLN 5 45-61 Transaction RLN 7 70-79 Cross-Reference EIN 8 19-39 Reported Taxable Social Security Wages 8 41-61 Processed Taxable Social Security Wages 8 73-74 Document Type 9 19-39 Reported Taxable Social Security Tips 9 41-61 Processed Taxable Social Security Tips 9 73 Employment Type Code 10 19-39 Reported Taxable Medicare Wages/Tips 10 41-61 Processed Taxable Medicare Wages/Tips 10 73 Correction Indicator 11 19-39 Reported Federal Tax Withheld 11 41-61 Processed Federal Tax Withheld 11 73 Problem Indicator 12 19-39 Reported Total Social Security Tax 12 41-61 Processed Total Social Security Tax 12 73 W-3 Indicator 13 19-39 Reported Total Medicare Tax 13 41-61 Processed Total Medicare Tax 13 76 Name Control Indicator 14 19-39 Reported Total Compensation 14 41-61 Processed Total Compensation 14 77 WIRS Address 15 19-39 Reported Advanced EIC 15 41-61 Processed Advanced EIC 15 77-80 Establishment Number 16 19-39 Reported Third Party Sick Pay 16 41-61 Processed Third Party Sick Pay 17 19-39 Reported Hire Exempt Wages 17 41-61 Processed Hire Exempt Wages 18 24-32 Reported W-2 Count 18 46-54 Processed W-2 Count 19 22-38 Consolidated RLN 19 42-58 Consolidated RLN 19 62-78 Consolidated RLN 20 22-38 Consolidated RLN 20 42-58 Consolidated RLN 20 62-78 Consolidated RLN Exhibit 2.3.59-114 Command Code BMFOL CAWR Return Display (page 3) Pictured is a BMFOL CAWR screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: U 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More 5 02-04 Transaction Code 982 5 07-16 Transaction Date 5 19-24 Transaction Cycle 5 26-42 Transaction DLN 5 52-53 MFT 5 55-60 Period 5 72-80 Number of Employees 6 60-80 SSA/Medicare Tax Adjusted Amount 7 53-61 IMF SSN 7 77-79 Cross-Reference Plan Number 8 24-44 Taxable Social Security Wages Paid Amount 9 24-44 Taxable Tips Reported Amount 10 24-44 Adjusted Total of Tax Withheld Amount 11 24-44 Advanced Earned Income Credit (EIC) Amount 12 24-44 Medicare Wages Amount 13 24-44 Hire Exempt Wages 14 02-04 Transaction Code 984 14 07-16 Transaction Date 14 19-24 Transaction Cycle 14 26-42 Transaction DLN 14 55-56 Status Code 14 72-80 W-2 Count 15 43-59 Transaction RLN 16 67-76 Transfer EIN 17 19-39 Reported Taxable Social Security Wages 17 41-61 Processed Taxable Social Security Wages 17 69-72 Transfer Tax Period 18 19-39 Reported Taxable Social Security Tips 18 41-61 Processed Taxable Social Security Tips 18 68 Transfer Indicator 19 19-39 Reported Taxable Medicare Wages/Tips 19 41-61 Processed Taxable Medicare Wages/Tips 19 73 Correction Indicator 20 19-39 Reported Federal Tax Withheld 20 41-61 Processed Federal Tax Withheld 20 72 W-3 Indicator 21 19-39 Reported Advanced EIC 21 41-61 Processed Advanced EIC 21 68-77 Micro Sequence Number 23 02-04 Transaction Code 986 23 07-16 Transaction Date 23 19-24 Transaction Cycle 23 26-42 Transaction DLN 23 58-59 Status Code Exhibit 2.3.59-115 Command Code BMFOL CAWR Return Display (page 4) Pictured is a BMFOL CAWR screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: U 1 07-16 EIN 1 18-19 MFT 1 20-25 Tax Period 1 26-28 Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 3 01-09 Record From Retention Register 3 11-45 First Name Line 3 47-73 Filing Requirements (Up to Four)-Plus Sign (+) if More 5 02-04 Transaction Code 925 5 07-16 Transaction Date 5 19-24 Transaction Cycle 5 26-42 Transaction DLN 6 20-59 IDRM Process Codes Exhibit 2.3.59-116 Command Code BMFOL Quarterly Return Form 941 Display Pictured is a BMFOL Quarterly Form 941 return screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: W 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 01-17 DLN 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 5 04 Return on Retention Register Indicator 5 05-10 Tax Period 5 15 Return Posted Indicator 5 21-28 SPR23C Date (displays ON DB2 when program is searching for Retention module. The actual date will appear when request is made again in 30 seconds) 5 33-53 SSA Wages Amount (displays WAIT 30 SECONDS when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds) 5 58-78 Total Tax Settlement Amount (displays THEN RE-ENTER COMMAND when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds) 23 19-59 Informational Message NO QUARTERLY INFO AVAILABLE FOR THIS YEAR 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-117 Command Code BMFOL Lookback Review Display Pictured is a BMFOL Lookback Review screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: K 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 51-54 Requested Lookback Year: YYYY 1 68-71 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* or Caution Indicator: *CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ 7-10 04 Return on Retention Register Indicator 7-10 05-10 Lookback Tax Period 7-10 15 Lookback Return Posted Indicator 7-10 21-28 Lookback SPR23C Date (displays ON DB2 when program is searching for Retention module. The actual date will appear when request is made again in 30 seconds) 7-10 33-53 Lookback Total Tax Settlement Amount (displays WAIT 30 SECONDS when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds) 7-10 57-80 Lookback Deposit Requirements/Base Period Code (displays THEN RE-ENTER COMMAND when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds) 11 33-54 Total Lookback Tax: total of up to four Lookback Total Tax Settlement Amounts 16-21 04 Return on Retention Register Indicator 16-21 05-10 Subsequent Review Tax Period 16-21 15 Subsequent Review Return Posted Indicator 16-21 21-28 Subsequent Review SPR23C Date (displays ON DB2 when program is searching for Retention module. The actual date will appear when request is made again in 30 seconds) 16-21 33-53 Lookback Total Tax Settlement Amount (displays WAIT 30 SECONDS when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds) 16-21 57-80 Subsequent Review Deposit Requirements/Base Period Code (displays THEN RE-ENTER COMMAND when program is searching for Retention module. The actual amount will appear when request is made again in 30 seconds) 23 19-59 Informational Message NO LOOKBACK INFO AVAILABLE FOR THIS YEAR 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-118 Command Code BMFOL Retention Recovery Display Pictured is a BMFOL Retention Recovery screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-29 Input Command Code Exhibit 2.3.59-119 Command Code BMFOL Output Display Error Pictured is a BMFOL error screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-29 Input Command Code 5 08-09 Message Number 5 13-65 Message 10-18 10-65 Explanation Exhibit 2.3.59-120 Command Code BMFOL Definer C Input Format Pictured is a BMFOL input screen display for Definer C. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code (BMFOL) 1 06 Definer Code (C) 1 07-10 Check Symbol 1 11 Dash 1 12-19 Check Number Exhibit 2.3.59-121 Command Code BMFOL Refund Research Screen Pictured is a BMFOL Refund Research screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code 1 06 Definer Code (# or C) 1 07-26 TIN, Display File Source Code, MFT, Tax Period 5 12-20 TIN 6 12-12 MFT 7 19-34 Tax Period 8 17-19 Plan Number 10-14 07-10 Check Symbol 10-14 12-19 Check Number 10-14 24-33 Payment Issue Date 19-21 07-74 Message Area Exhibit 2.3.59-122 Command Code BMFOL Retention Registers without Vestigial Entries Pictured is a BMFOL Retention Register without Vestigial entry screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: N 1 07-18 TIN, Display File Source Code 1 59-62 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* Caution Indicator:*CAU* 2 71-72 Cycle of Latest Update 2 76-80 ≡ ≡ ≡ ≡ ≡ ≡ 5 02-03 MFT 5 05-10 Tax Period 5 12-14 Plan Number 5 17-20 Year Removed 5 29-30 MFT 5 32-37 Tax Period 5 39-41 Plan Number 5 44-47 Year Removed 5 56-57 MFT 5 59-64 Tax Period 5 66-68 Plan Number 5 71-74 Year Removed 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-123 Command Code BMFOL Deposit Schedule Screen Pictured is a BMFOL Deposit Schedule screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: D 1 07-18 TIN 1 59-62 Name Control 6-22 06-09 Form Number 6-22 20-22 Notice Issued 136 or 137 6-22 23 Notice Alpha Subtype blank, A, or B 6-22 30-39 Scheduled Deposit Frequency Monthly or Semiweekly 6-22 47-50 Required Tax Year 6-22 60-65 Lookback Extract Cycle 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-124 Command Code BMFOL Payment Summary Screen Pictured is a BMFOL Payment Summary screen display. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: P 1 07-16 TIN 1 18 - 23 From Date 1 25 - 30 To Date 5-21 01 - 02 MFT 5-21 04 - 09 Tax Period 5-21 12 - 14 Plan Number 5-21 17 - 19 Transaction Code 5-21 20 Reversal Indicator 5-21 22 - 29 Transaction Date 5-21 32 - 52 Amount 5-21 55 - 60 Cycle 5-21 64 - 80 DLN 23 32-52 Total Payment Amount of Date Range 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number Exhibit 2.3.59-125 Command Code BMFOL IRC 965 Liability Schedule Screen Pictured is a BMFOL IRC 965 Liability Schedule screen display. Valid MFT Codes are 02, 05, and 34. The table below details the screen content by line and position. Please click here for the text description of the image. LINE POSITION DESCRIPTION AND VALIDITY 1 01-05 Command Code: BMFOL 1 06 Command Definer Code: M 1 07-29 TIN, Display File Source Code, MFT, Tax Period, Plan Number 1 70- 73 Name Control 1 76-80 Potentially Dangerous Taxpayer Indicator: *PDT* or Caution Indicator: *CAU* 2 78-79 Cycle of Latest Update 6 6-25 Tax Liability (TC971 AC 114 Miscellaneous Data Text) 6 45-64 Deferral Amount (computed net of TC766, CRN 263 and TC767, CRN 263 transaction amounts) 8 22- 41 8% Deferral Installment (calculated Tax Liability x .08) 8 45 - 64 8% Non-Deferred Tax Amount 8 69-78 Return Due Date 9 22- 41 8% Deferral Installment (calculated Tax Liability x .08) 9 45 - 64 8% Non-Deferred Tax Amount 9 69-78 Return Due Date (year + 1) 10 22- 41 8% Deferral Installment (calculated Tax Liability x .08) 10 45 - 64 8% Non-Deferred Tax Amount 10 69-78 Return Due Date (year + 2) 11 22- 41 8% Deferral Installment (calculated Tax Liability x .08) 11 45 - 64 8% Non-Deferred Tax Amount 11 69-78 Return Due Date (year + 3) 12 22- 41 8% Deferral Installment (calculated Tax Liability x .08) 12 45 - 64 8% Non-Deferred Tax Amount 12 69-78 Return Due Date (year + 3) 13 22- 41 15% Deferral Installment (calculated Tax Liability x .15) 13 45 - 64 15% Non-Deferred Tax Amount 13 69-78 Return Due Date (year + 5) 14 22- 41 20% Deferral Installment (calculated Tax Liability x .20) 14 45 - 64 20% Non-Deferred Tax Amount 14 69-78 Return Due Date (year + 6) 15 22- 41 25% Deferral Installment (calculated Tax Liability x .25) 15 45 - 64 25% Non-Deferred Tax Amount 15 69-78 Return Due Date (year + 7) 17 60-79 MAXIMUM EMPLOYER DEFERRAL ALLOWABLE 21 60-79 The Deferred SS tax due 12/31/2021 22 60-79 The deferred SS tax due 12/31/2022 23 01-79 Tax Transaction Error Message (if applicable) 24 21-23 Current Page Number 24 28-30 Last Page Number 24 48-50 Next Page Number More Internal Revenue Manual
