February 15, 1990
TO: PENSION MEMBERS NO. 6-90
RE: 1989 FORM 5500EZ
__________________________________________________________
Attached are copies of the 1989 Form 5500EZ, Annual Return
of One-Participant (Owners and Their Spouses) Pension Benefit
Plan and the accompanying instructions.
According to the instructions and IRS Announcement 90-22, a
copy of which is also attached, employers with a single
participant plan need not file the 1989 Form 5500EZ if the plan
has $100,000 or less in assets. However, if the employer has two
or more one-participant plans and the aggregate assets exceed
$100,000, then a 1989 Form 5500EZ must be filed for each plan.
We will keep you informed of further developments.
Kathy D. Ireland
Associate General Counsel
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