The letter requesting the exception should provide:
an explanation of why the agency should grant an exception, and
all of the information needed for the agency to issue a certificate of coverage.
The agency receiving the request coordinates with the other agency to determine if
a request warrants an exception. If both agencies agree to grant the exception, the
agency of the country that will cover the worker issues a certificate of coverage
to serve as proof of exemption from coverage and taxes in the other country.