The letter requesting the exception should provide:
               
                  - 
                     
                        • 
                           an explanation of why either country should grant an exception, and 
 
 
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                        • 
                           all of the information needed to issue a certificate of coverage (see RS 02002.310B.1).
                            
 
 
The agency receiving the request will coordinate with the other agency to request
                  a special exception. When the other agency grants 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.