January 31, 1991
TO: PENSION MEMBERS NO. 5-91
RE: 1990 FORM 5500EZ
__________________________________________________________
Attached is Form 5500EZ, Annual Return of One-Participant
(Owners and Their Spouses) Pension Benefit Plan, for 1990 plan
year filings.
As indicated in the instructions to Form 5500EZ, employers
who have a one-participant plan with $100,000 or less in total
plan assets at the end of the plan year or two or more one-
participant plans that aggregate $100,000 or less in total plan
assets at the end of the plan year are not required to file Form
5500EZ. However, all one-participant plans should file a Form
5500EZ for their final plan year even though the plan assets at
the end of the year are less than $100,000.
We will keep you informed of further developments.
W. Richard Mason
Assistant General Counsel
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