December 18, 1990
TO: PENSION MEMBERS NO. 42-90
OPERATIONS MEMBERS NO. 37-90
UNIT INVESTMENT TRUST MEMBERS NO. 76-90
TRANSFER AGENT ADVISORY COMMITTEE NO. 55-90
RE: IRS FORM 5498 FOR 1991 AND 1990 FORM 5329
__________________________________________________________
Attached is a copy of the 1991 Form 5498, Individual
Retirement Arrangement Information. The form contains no
substantive revisions to the 1990 version.
Also attached for your information is the 1990 Form 5329,
Return for Additional Taxes Attributable to Qualified Retirement
Plans (including IRAs), Annuities and Modified Endowment
Contracts and the instructions thereto. Individual taxpayers
must use Form 5329 to report tax due to excess contributions to
an IRA, tax a early distributions from an IRA or qualified
retirement plan, exceptions to the early distribution tax, tax on
failure to receive minimum distributions or tax on excess
distributions.
We will keep you informed of further developments.
W. Richard Mason
Assistant General Counsel
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