According to the new policy memo, USCIS intends to revise the text of section 40.9.2(b)(3)(D) "Nonimmigrants - Effect of a Decision on the Request for Extension of Status (EOS) or Change of Status (COS) on Unlawful Presence." Under the revised text, if an alien's COS request is denied based on frivolous filings, unauthorized employment, or untimely filings, the alien will start accruing unlawful presence on the earliest of the events as outlined in the memo. If, however, a time-filed COS request is denied for non-frivolous reasons, unlawful presence begins to accrue the day after the request is denied (USCIS does not indicate any change concerning this specific COS circumstance).