Form 11-K is required to be filed within 90 days after the end of the fiscal year of the Plan, except for plans subject to ERISA [General Instruction A to Form 11-K]. If the issuer of the securities offered by the Plan files annual reports on Form 10-K, the Plan may file its financial statements in the issuer's Form 10-K. [Rule 15d-21 of the Exchange Act] If this procedure is followed, the Plan's financial statements (as required by Form 11-K) should be filed within 120 days after the end of the Plan's fiscal year (either as a part of the Form 10-K, or as an amendment to the Form 10-K). However, if the Plan's fiscal year ends within 62 days prior to the end of the fiscal year of the issuer, such information may be filed as a part of the issuer's next annual report.