June 1, 1990
TO: PENSION MEMBERS NO. 26-90
RE: COMPUTER GENERATED FORMS 5300, 5307, AND 8717
__________________________________________________________
Attached is IRS Notice 90-38 regarding computer generated
Form 5300, Application for Determination of Employee Benefit
Plan, Form 5307, Application for Determination for Adopters of
Master or Prototype or Volume Submitter Plans and Form 8717, User
Fee for Determination Letter Request. As you recall, the IRS
previously announced the availability of free software for
computer generation of Form 5307 and 8717. (See Institute
Memorandum to Pension Members No. 23-90 dated May 14, 1990.)
The attached notice contains general instructions for using
computer generated forms when filing for pension plan opinion
letters and expands the computer generated forms program to
include the optical character reader ("OCR") portion of Form
5300. Software developers are required to submit test documents
to the IRS for approval, whereupon the IRS will issue an
acceptance number that will become an identifying number
appearing at the top of the OCR data sheet and at the top of
computer generated Form 8717.
Questions regarding the attached notice should be directed
to Walter Marciniak of the IRS Employee Plans/Exempt
Organizations Determination Branch at (202) 566-6876.
We will keep you informed of further developments.
W. Richard Mason
Assistant General Counsel
Attachment