On January 24, 2008, the Federal Communications Commission (“FCC”) released a Declaratory Ruling to clarify Universal Service Fund (“USF”) revenue reporting requirements for wireless and interconnected Voice of Internet Protocol (“VoIP”) service providers. The FCC specifically held that, for Form 499 reporting purposes, revenue derived from international and/or interstate long-distance traffic that exceeds a provider’s basic or “bucket” service plan price (“outside the bucket toll revenue”) must be reported as “Toll Services” revenue.