The instructions to question 6 of form 5307 [concerning control or affiliated service groups] say to attach a list of the "type(s) of plan(s) each member has". We read this to apply to qualified plans and any IRA type also, such as SEPs. Do you agree, or do you think the question is limited to qualified plans? Thanks for your input.

Yes, I would include SEP's and SIMPLE IRA's.