June 25, 1991
TO: PENSION MEMBERS NO. 22-91
RE: REVISED FORM 5305-SEP
__________________________________________________________
Attached is IRS Form 5305-SEP, Simplified Employee Pension
- Individual Retirement Accounts Contribution Agreement (Under
Section 408(k) of the Internal Revenue Code) which was revised
this month. The form is substantially the same as the June 1988
version. (See Institute Memorandum to Pension Members No. 41-88,
dated August 30, 1988.) However, the revised version reflects
cost-of-living increases effective January 1, 1991.
We will keep you informed of developments.
W. Richard Mason
Assistant Counsel - Pension
Attachment