Thank you,  TaxGuyBill, for your additional response to my second question.  This is all extremely helpful.  I got my return e-filed yesterday with Form 3115 and supporting documents attached as a PDF, and also mailed another copy of the Form 3115 to the IRS National Office in Ogden, Utah as required, the same day.  I hope it will process at IRS without any problems.  Your supportive insight with this rather complicated endeavor was very helpful.