Thank you for subscribing to the Employee Plans News.

This Special Edition contains information regarding the IRS continuing to
oppose deduction in ESOP redemption cases and the extended SEP and SIMPLE
contribution deadline for disaster areas.
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The October 2004 Special Edition may be found at:
http://www.irs.gov/retirement/article/0,,id=96731,00.html

Note: If the above link does not appear as a hyperlink, please copy and
paste the link into your browser address window.
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If you have a technical or procedural question relating to retirement
plans, please go to
http://www.irs.gov/retirement/article/0,,id=96919,00.html.
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If you have a specific concern about your retirement plan, call EP
CUSTOMER ACCOUNT SERVICES at 1-877-829-5500.  The call center is open
Monday - Friday, 8:00am to 6:30pm, Eastern Time.
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