This document describes the SAR evaluation requirements for consumer wireless handsets such as cellphones, including smart phones and cordless phones that operate next to the ear. Recent generation cellphones generally have multiple transmitters that operate simultaneously. These SAR procedures are applicable to both licensed and unlicensed transmitters that are built-in within handsets to support technologies such as WWAN, WLAN, DECT and Bluetooth. In general, the SAR test reduction and exclusion provisions discussed in KDB Publication 447498 D01 should be applied to streamline both standalone and simultaneous transmission SAR measurements and similarly, the published RF exposure KDB procedures must be applied to test the different wireless technologies, such as 3GPP, 3GPP2, WiMax, 802.11, and Bluetooth. When simultaneous transmission SAR measurement is required, the test procedures in KDB Publication 865664 D01 must be used. The SAR test considerations for recent generation smart phones supporting simultaneous transmission configurations, power reduction implementations, VoIP transmission, NFC, wireless charging and other operating modes are discussed in this guidance.