February 5, 1990
TO: PENSION COMMITTEE NO. 1-90
RE: INSTITUTE REQUEST FOR IRS INFORMATION LETTER CONCERNING
REVENUE PROCEDURE 89-52
__________________________________________________________
As you know, the Institute submitted a request for an IRS
information letter concerning Form 5498 reporting under Revenue
Procedure 89-52. (See Institute Memorandum to Pension Committee
No. 17-89, dated November 21, 1989.) This request was denied on
December 22, 1989.
Attached is a copy of a letter to the Director of the IRS
Employee Plans Technical and Actuarial Division that requests
reconsideration of the Institute's request.
We will keep you informed of further developments.
Kathy D. Ireland
Associate General Counsel
Attachment