February 27, 1997
TO: PENSION MEMBERS No. 9-97
PENSION OPERATIONS ADVISORY COMMITTEE No. 6-97
RE: IRS RELEASES REVISED 5305-SEP FORM
______________________________________________________________________________
The Internal Revenue Service has released revised Form 5305-SEP. The form and
accompanying instructions, which are similar to those previously issued, reflect dollar limitations
adjusted for inflation and the inability to establish a SARSEP after December 31, 1996, pursuant to the
Small Business Job Protection Act.
Russell G. Galer
Assistant Counsel - Pension
Attachment (in .pdf format)