[9677]
February 13, 1998
TO: PENSION MEMBERS No. 12-98
PENSION OPERATIONS ADVISORY COMMITTEE No. 5-98
OPERATIONS COMMITTEE No. 9-98
RE: IRS CLARIFIES MAGNETIC FILING OF FORM 5498
______________________________________________________________________________
The Internal Revenue Service has issued Announcement 98-6 to clarify Revenue Procedure 97-
34 with regard to the use of Form 5498 indicators in magnetic and electronic filings of rollovers and fair
market value. The Announcement, which modifies previously published instructions, is attached.
Russell G. Galer
Associate Counsel
Attachment