Form 5498

The underlying asset will be the plan to which contributions were made.

SEP CONTRIBUTION TY86--A Simplified Employee Pension (SEP) contribution made in 1986 and through April 15, 1987 for tax year 1986.

ROLLOVER IRS DEC CONTRIBUTIONS--An individual may withdraw all or part of one IRA, SEP or DEC and transfer it to another IRA.

IRA OR DEC CONTRIBUTION TY 85 IN 86--Contributions made in 1986 up to April 15, 1986 for tax year 1985.