99% of my 1120S/1065 clients will not be required to file the K2/3 because they don't have foreign activity.  I sat in on a CCH webinar yesterday that suggested we don't have to prepare the Forms K2/3 if that is the case, but also suggested we attach a statement saying they qualified for exception to filing.  I cannot find a statement to that affect in the elections area, or a way to "universally" attachment a misc statement to that affect, without having to attach it to every one individually.  Any help would be appreciated.