The letter requesting the exception should include:
               
                  - 
                     
                        • 
                           an explanation of why either country should grant an exception; and 
 
 
- 
                     
                        • 
                           all of the required information to issue a certificate of coverage (see RS 02002.380).
                            
 
 
The agency receiving the request coordinates with the other agency to request a special
                  exception. When the other agency grants the exception, the agency of the country that
                  covers the worker issues a certificate of coverage to serve as proof of exemption
                  from coverage and taxes in the other country.