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        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>MANAGEMENT HAS CONCLUDED THAT AACUL HAS PROPERLY MAINTAINED THEIR EXEMPT STATUS AND THERE ARE NO UNCERTAIN TAX POSITIONS THROUGH DECEMBER 31, 2011.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>EACH MEMBER OF AACUL IS ENTITLED TO ONE VOTE AT ANY ANNUAL OR SPECIAL MEMBERSHIP MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING. A COPY IS ALSO PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15A</ReturnReference>
        <Explanation>THE CEO OF CUNA, WITH INPUT FROM THE AACUL EXECUTIVE COMMITTEE, DETERMINES THE COMPENSATION OF THE AACUL EXECUTIVE DIRECTOR ANNUALLY. KEY EMPLOYEES ARE COMPENSATED CONSISTENTLY WITH ALL EMPLOYEES. HR CONDUCTS COMPARABLE COMPENSATION REVIEWS TO DETERMINE COMPENSATION TABLES FOR ALL EMPLOYEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>AACUL COPIES AND MAILS NON-PRIVILEGED OR CONFIDENTIAL CORPORATE DOCUMENTS TO MEMBERS OF THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>