The letter requesting the exception should provide:
               
                  - 
                     
                        • 
                           an explanation of why an exception should be granted, and 
 
 
- 
                     
                        • 
                           all of the information needed to issue a certificate of coverage. 
 
 
The agency receiving the request coordinates with the other agency if it believes
                  an exception should be granted. When an exception is granted, the agency of the country
                  covers the worker and issues a certificate of coverage to serve as proof of exemption
                  from coverage and taxes in the other country.