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IRS Announces New Form 5306 Is Available

OCT. 9, 2001

Announcement 2001-96; 2001-41 IRB 317

DATED OCT. 9, 2001
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Index Terms
    pension plans, SEPs
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-25709 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 195-10
Citations: Announcement 2001-96; 2001-41 IRB 317

 

=============== SUMMARY ===============

 

The Service has announced (Announcement 2001-96) that Form 5306- A, "Application for Approval of Prototype Simplified Employee Pension (SEPs) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)," will replace Form 5306-SEP, "Application for Approval of Prototype Simplified Employee Pension- SEP." Sponsors of prototype SEPs and prototype SIMPLE IRA plans should use Form 5306-A to apply for opinion letters on those documents. The Service will continue to accept Form 5306-SEP until December 31, 2001.

 

=============== FULL TEXT ===============

 

[1] New Form 5306-A is now available for immediate use. The new form is to be used by sponsors of prototype simplified employee pensions (SEPs) and prototype SIMPLE IRA plans to apply for opinion letters on these documents. Form 5306-A replaces Form 5306-SEP, APPLICATION FOR APPROVAL OF PROTOTYPE SIMPLIFIED EMPLOYEE PENSION -- SEP. The Service will continue to accept applications submitted using Form 5306-SEP until December 31, 2001.

[2] The Service will not issue opinion letters covering EGTRRA changes to SEPs and SIMPLE IRA plans until further notice.

[3] You can obtain Form 5306-A by telephone or by using IRS electronic information services.

     Request by                    Number or address

 

     __________                    _________________

 

     Telephone                     1-800-TAX-FORM

 

                                   (1-800-829-3676)

 

 

Personal computer:

 

 

     IRS Web Site                  www.irs.gov

 

 

     File transfer protocol        ftp.irs.gov
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Subject Area/Tax Topics
  • Index Terms
    pension plans, SEPs
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-25709 (1 original page)
  • Tax Analysts Electronic Citation
    2001 TNT 195-10
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