New Form 5307

[wmyer]

Line 7(d) on the new Form 5307 reads:

"Are there any 'Other' boxes selected in the adoption agreement?"

This is a new question that wasn't on the older Form 5307. The very brief instructions provided by the IRS say to "Answer this 'Yes' if you have selected any choice labeled 'Other' in the adoption agreement."

OK , so I have an adoption agreement in front of me that has a category "Age Requirement" and option #1 is No age requirement, option #2 is 20 1/2, option #3 is 21, and option #4 is "Other" followed by a describe line. If someone checks option #4, should they check "Yes" on line 7d of the 5307?

Now , I have another adoption agreement that has a category Excluded Categories of Employees. Option #1 is to exclude leased employees. Option #2 doesn't explicitly use the word other, but it says "Named Categories" and has a describe line following it. If someone selects this option #2, should they check "Yes" on line 7d even though the adoption agreement doesn't explicitly use the word "other"?

Any thoughts??