If a company chooses to use its EMS in lieu of a TURA Plan for a planning year, can the company return to TUR planning the next planning year?

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If a company chooses to use its EMS in lieu of a TURA Plan for a planning year, can the company return to TUR planning the next planning year?

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An EMS meeting TURA requirements is intended to serve as a permanent substitute for TUR planning under TURA. However, a company may choose to return to TUR Planning at any time.

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