Mr. August D. Fields
Godwin, Carlton & Maxwell
NCNB Plaza, Suite 3400
901 Main Street
Dallas, TX 75202-3714

Aug. 20, 1991

Dear Mr. Fields:

This letter is in response to your request for general information, dated June 15, 1991, regarding the application of the limitations of section 415 under the Internal Revenue Code to state and local governmental plans, as defined in section 414(d) of the Code. Read more