Field 01-U, PLAN-YEAR-ENDING DATE (Valid for BMF Only)

The Plan Year Ending Date is found in Item S (Section 01), Page 1, Form 3413. It is located on Line 28 ("Plan Year Ending" ) of the Form 3552.

The following PLAN-YEAR-ENDING field, if present, should be validated, using the following guidelines:

Valid for BMF Only.

MFT-CD must be 76 or 74.

PLAN-YEAR-ENDING must be numeric.

Month of PLAN-YEAR-ENDING must be in the range of 1 through 12.

PLAN-YEAR-ENDING can't be before 198412 (i.e., December 1984) for MFT 76 and can't be before 199101 (i.e., January 1991) for MFT 74.

If the Plan Year Ending Date is not present, BUT:

the Abstract Number is (either) 163, or 226, or 205 in Section 36 through 39, and

Transaction Code 150 is in Section 01 through 15, and

Master File System Code is "2" (BMF), and

the Format Code equals Form 3552 (i.e., "325" , "326" , or "347" ), and

MFT equals 76,

Then Field 01-U will appear invalid.