The development of a low-distortion mask is critical to the success of the sub-0.1 mum lithography technologies. Electron-beam projection lithography (EPL) is one of the potential candidates for next-generation lithography. In order to minimize mask image placement (IP) errors, it is important to understand the factors that induce pattern distortions during mask fabrication and pattern transfer. The fabrication process flows for two EPL mask formats were numerically simulated and experimentally assessed for IP. This study included continuous membranes and stencil membranes for 1 mm x 1 mm and 1 mm x 12 mm window sizes on a 4 in. wafer. Both intramembrane (i.e., within a single window) and intermembrane (i.e., cross-mask) results are reported with excellent correlation between the finite element (FE) data and the experimental measurements. In this article details of the FE simulations are presented; an article by (M. Lercel et al., J. Vac. Sci. Technol. B, these proceedings) describes the corresponding experimental work.