FYI
If I have left anyone off this distribution list feel free to forward this message.

John Buchanan

-----Original Message-----
From: Fagan, Fran 
Sent: Friday, February 08, 2002 11:17 AM
To: Buchanan, John
Subject: FW: Info. to be mailed to active employees who participate in
Enron Qualified Benefit Plans
Importance: High


John-

You are right, employees have received these notices at home with no explanation.  Below is a memo from Karla Dobbs which explains that this is a notice that the IRS requires.  No action is required by employees.

Thanks,

Fran

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Plan amendments require us to submit applications for an advance determination to ensure our plans meet the qualification requirements of section 401 of the Internal Revenue Code.  THESE NOTICES ARE REQUIRED BY THE INTERNAL REVENUE SERVICE.

The following information was/will be sent to active employees participating in the qualified plans as required by the Internal Revenue Service.  These notices use standard language supplied by the Internal Revenue Service.

We have sent these notices via postal mail (mailed 2/5/02 according to IRS requirements) and will send via e:mail to all active plan participants before the end of this week (2/8/02 according to IRS requirements).



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NOTICE:

The attached notices are required communication to plan participants, in accordance with an application for an advance determination filing regarding the qualification of plans described in sections 401, 403(a), 409 and/or 4975(e)(7) of the Code.

1) Interested Parties' rights to Information and Rights to Notice and Comments; 
2) Notices to Interested Parties for the Enron Employee Stock Ownership Plan, 
3) The Enron Savings Plan, and 
4) The Enron Cash Balance Plan