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Opinion Letter
Opinion Letter (7K)
Doc #184572: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
Washington, DC 20224
Plan Description: Prototype Standardized Profit sharing Plan with COD
FFN: 50211690701-006 Case: 200104616 EIN: 36-4041298
BPD: 01 Plan: 006 Letter Serial No: K208222a
CHICAGO TRUST CO Contact Person: Ms. Arrington 50-00197
171 NORTH CLARK STREET Telephone Number: (202) 283-8811
CHICAGO, IL 60601 In Reference to: T:EP:RA:ICU
Date: 08/30/2001
Dear Applicant:
In our opinion, the form of the plan identified above is acceptable under
section 401 of the Internal Revenue Code for use by employers for the benefit of
their employees. This opinion relates only to the acceptability of the form of
the plan under the Internal Revenue Code. It is not an opinion of the effect of
other Federal or local statutes.
You must furnish a copy of this letter to each employer who adopts this plan.
You are also required to send a copy of the approved form of the plan, any
approved amendments and related documents to Employee Plans Determinations in
Cincinnati at the address specified in section 9.11 of Rev. Proc. 2000-20,
2000-6 I.R.S. 553.
This letter considers the changes in qualifications requirements made by the
Uruguay Round Agreements Act (GATT), Pub. L. 103-465, the Small Business Job
Protection Act of 1996, Pub. L. 104-188 the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of
1997, Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000, Pub.
L. 106-554. These laws are referred to collectively as GUST.
184572
| Internal Revenue Service Department of the Treasury;
Chicago Trust Co.;
| Credit Acceptance Corporation
|
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| 2004 |
Letter
Letter (4K)
Doc #184616: Click preview link for longer preview.
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45202
Date: September 4, 2002 Employer Identification Number:
25-1255406
DLN:
F N B CORPORATION 17007077147002
ONE FNB BLVD Person to Contact:
HERMITAGE, PA 16148 RUSS DEMPSEY ID#31311
(877) 829-5500
Plan Name:
F N B CORPORATION SALARY SAVINGS
PLAN
Plan Number: 003
Dear Applicant:
We have made a favorable determination of the plan identified above
based on the information you have supplied. Please keep this letter, the
application forms submitted to request this letter and all correspondence with
the Internal Revenue Service regarding your application for a determination
letter in your permanent records. You must retain this information to preserve
your reliance on this letter.
Continued qualification of the plan under its present form will depend
on its effect in operation. See section 1.401(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
184616
| Internal Revenue Service;
F N B Corporation;
| First National Bankshares of Florida Inc
|
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| 2004 |
Letter
Letter (4K)
Doc #184617: Click preview link for longer preview.
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
P.O. BOX 2508
CINCINNATI, OH 45201
Date: September 4, 2002 Employer Identification Number:
59-1117778
DLN:
ROGER BOUCHARD INSURANCE INC 17007218000038
101 STARCREST DR Person to Contact:
CLEARWATER, FL 33765 CINDY PERRY
(877) 829-5500
Plan Name:
ROGER BOUCHARD INSURANCE INC 401K
PROFIT SHARING PLAN
Plan Number: 001
Dear Applicant:
We have made a favorable determination on your plan, identified above,
based on the information supplied. Please keep this letter in your permanent
records.
Continued qualification of the plan under its present form will depend
on its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some events that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
184617
| Roger Bouchard Insurance Inc.;
Internal Revenue Service;
| First National Bankshares of Florida Inc
|
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| 2004 |
Letter
Letter (3K)
Doc #184624: Click preview link for longer preview.
DEPARTMENT OF THE TREASURY
Employer Identification Number:
93-0136592
DLN:
17007016001002
Person to Contact:
PAULETTE COOK ID# 75048
Contact Telephone Number:
(877) 829-5500
Plan Name:
CASCADE CORPORATION SAVINGS
AND INVESTMENT PLAN
Plan Number: 002
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provides examples of the effect of a plan's operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
184624
| Jack B. Schwartz;
| Internal Revenue Service
|
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| 2004 |
Letter
Letter (3K)
Doc #185411: Click preview link for longer preview.
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plan's operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
185411
| Internal Revenue Service;
Department of the Treasury;
| Peter Wrobel;
Aventis
|
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| 2004 |
IRS Determination Letter
IRS Determination Letter (4K)
Doc #1497143: Click preview link for longer preview.
IMC GLOBAL INC. PROFIT SHARING AND SAVINGS PLAN
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Date: Sep 18, 2002
Employer Identification Number:
36-3492467
DLN:
17007052054002
IMC GLOBAL INC
Person to Contact:
C/O CYNTHIA A HICKEY
LOW-SHU WONG
ID# 11753
SIDLEY AUSTIN BROWN & . . .
1497143
|
IMC Global
As referenced in this IRS Determination Letter:
IMC Global – Determination Letter re: IMC Global Inc. Profit Sharing and Savings Plan
EX-5.1 2 dex51.htm DETERMINATION LETTER RE: IMC GLOBAL INC. PROFIT SHARING AND SAVINGS PLAN
Exhibit 5.1
IMC GLOBAL INC. PROFIT
_____________
IMC GLOBAL – Determination Letter re: IMC Global Inc. Profit Sharing and Savings Plan
EX-5.1 2 dex51.htm DETERMINATION LETTER RE: IMC GLOBAL INC. PROFIT SHARING AND SAVINGS PLAN
Exhibit 5.1
IMC GLOBAL INC. PROFIT SHARING AND SAVINGS PLAN
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX
_____________
IMC GLOBAL – Letter re: IMC Global Inc. Profit Sharing and Savings Plan
EX-5.1 2 dex51.htm DETERMINATION LETTER RE: IMC GLOBAL INC. PROFIT SHARING AND SAVINGS PLAN
Exhibit 5.1
IMC GLOBAL INC. PROFIT SHARING AND SAVINGS PLAN
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Date: Sep 18, 2002
Employer Identification Number:
_____________
IMC GLOBAL – SAVINGS PLAN
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Date: Sep 18, 2002
Employer Identification Number:
36-3492467
DLN:
17007052054002
IMC GLOBAL INC
Person to Contact:
C/O CYNTHIA A HICKEY
LOW-SHU WONG
ID# 11753
SIDLEY AUSTIN BROWN & WOOD
Contact Telephone Number:
BANK ONE PLAZA 10 S DEARBORN
(877) 829-
_____________
IMC GLOBAL – A HICKEY
LOW-SHU WONG
ID# 11753
SIDLEY AUSTIN BROWN & WOOD
Contact Telephone Number:
BANK ONE PLAZA 10 S DEARBORN
(877) 829-5500
CHICAGO, IL 60603-0000
Plan Name:
IMC GLOBAL INC PROFIT SHARING
AND SAVINGS PLAN
Plan Number: 004
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please
_____________
dt 1394627
;
| |
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| 2003 |
Letter
Letter (4K)
Doc #157880: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
G.P.O BOX 1680
BROOKLYN, NY 11202
Employee Identification Number:
Date: JAN 17 1995 11-2380136
File Holder Number:
133001570
UNIVERSAL HOLDING CORP. Person to Contact:
MOUNT EBO CORPORATE PARK DEBORAH ALPERT
C/O JEFFREY S. KAHN, ESQ. Contact Telephone Number:
KAHN, WAXMAN & TAUB, P.C. (516) 603-5385
60 EAST 42ND STREET-STE 2130 Plan Names:
NEW YORK, NY 10165 UNIVERSAL HOLDING CORP. 401(k)
SAVINGS PLAN
Plan Number: 001
Dear Applicant:
We have made a favorable determination on your plan, identified
above, based on the information supplied. Please keep this letter in your
permanent records.
Continued qualification of the plan under its present form will
depend on its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some features that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
This letter relates only to the status of your plan under the
Internal Revenue Code. It is not a determination regarding the effect of other
codes or local statutes.
157880
| Internal Revenue Service Department of the Treasury;
Universal Holding Corp.;
Deborah Alpert;
| Jeffrey S. Kahn;
Universal American Financial Corp
|
Preview
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| 2003 |
IRS Determination Letter
IRS Determination Letter (3K)
Doc #184667: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: APRIL 10, 2002
C H ROBINSON COMPANY
C/O CHRISTINE L PETERSON-STROMGREN
DORSEY & WHITNEY LLP
50 S SIXTH ST STE 1500
MINNEAPOLIS, MN 55402-0000
Employer Identification Number:
41-0680048
DLN:
17007029020002
Person to Contact:
JOSEPH SALEMI ID# 75057
Contact Telephone Number:
(877) 829-5500
Plan Name:
ROBINSON COMPANIES RETIREMENT PLAN
Plan Number: 001
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plans operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
184667
| Internal Revenue Service;
C H Robinson Company;
Christine L Peterson-Stromgren;
| Dorsey & Whitney LLP;
C H Robinson Worldwide Inc
|
Preview
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| 2003 |
Letter
Letter (4K)
Doc #184678: Click preview link for longer preview.
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
88-0121916
Date: Nov 5, 2002 DLN:
17007070013032
MANDALAY RESORT GROUP Person to Contact:
C/O ROBERTA CASPER WATSON TIMOTHY EMILY ID# 75081
PO BOX 1102 Contact Telephone Number:
TAMPA, FL 33601-0000 (877) 829-5500
Plan Name:
MANDALAY RESORT GROUP PROFIT
SHARING AND INVESTMENT PLAN
Plan Number: 002
Dear Applicant:
We have made a favorable determination on the plan identified above based
on the information you have supplied. Please keep this letter, the application
forms submitted to request this letter and all correspondence with the Internal
Revenue Service regarding your application for a determination letter in your
permanent records. You must retain this information to preserve your reliance on
this letter.
Continued qualification of the plan under its present form will depend on
its effect in operation. See section 1.401-1(b) (3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of
this favorable determination letter based on the determination requests selected
on your application forms. Publication 794 describes the information that must
be retained to have reliance on this favorable determination letter. The
publication also provide examples of the effect of a plan's operation on its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.
This letter relates only to the status of your plan under the Internal
Revenue Code. It is not a determination regarding the effect of other federal or
local statutes.
184678
|
Mandalay Resort
As referenced in this Letter:
MANDALAY RESORT GROUP – THE TREASURY
INTERNAL REVENUE SERVICE
P. O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
88-0121916
Date: Nov 5, 2002 DLN:
17007070013032
MANDALAY RESORT GROUP Person to Contact:
C/O ROBERTA CASPER WATSON TIMOTHY EMILY ID# 75081
PO BOX 1102 Contact Telephone Number:
TAMPA, FL 33601-0000 (
_____________
MANDALAY RESORT GROUP – O ROBERTA CASPER WATSON TIMOTHY EMILY ID# 75081
PO BOX 1102 Contact Telephone Number:
TAMPA, FL 33601-0000 (877) 829-5500
Plan Name:
MANDALAY RESORT GROUP PROFIT
SHARING AND INVESTMENT PLAN
Plan Number: 002
Dear Applicant:
We have made a favorable determination on the plan identified above based
on
_____________
MANDALAY RESORT GROUP
– Act. Pub. L. 103-465, the Small Business Job Protection
Act of 1996, Pub. L. 104-188, the Uniformed Services Employment
{PAGE}
-2-
MANDALAY RESORT GROUP
and Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of
1997, Pub. L. 105-34, the Internal
_____________
MANDALAY RESORT GROUP
– are shown above.
Sincerely yours,
/s/ Paul T. Shultz
Paul T. Shultz
Director,
Employee Plans Rulings & Agreements
Enclosures:
Publication 794
Addendum
{PAGE}
-3-
MANDALAY RESORT GROUP
This determination letter is also applicable for the amendment(s) dated 03/30/99
and 10/25/99.
This letter supersedes our
_____________
dt 275724
;
| Internal Revenue Service
|
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| 2003 |
Letter
Letter (4K)
Doc #184880: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Date: September 20, 2002 Employer Identification Number:
41-0222640
DLN:
17007010129022
DONALDSON COMPANY INC. Person to Contact:
9301 JAMES AVE S MAIL STA 430 MARK E. HEFFKE ID# 31654
BLOOMINGTON, MN 55431 Contact Telephone Number:
(877) 829-5500
Plan Name:
DONALDSON CO INC RETIREMENT
SAVINGS PLAN
Plan Number: 007
Dear Applicant:
We have made a favorable determination on the plan identified above based
on the information you have supplied. Please keep this letter, the application
forms submitted to request this letter and all correspondence with the Internal
Revenue Service regarding your application for a determination letter in your
permanent records. You must retain this information to preserve your reliance on
this letter.
Continued qualification of the plan under its present form will depend on
its effect in operation. See section 1.401-1(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of
this favorable determination letter based on the determination requests selected
on your application forms. Publication 794 describes the information that must
be retained to have reliance on this favorable determination letter. The
publication also provide examples of the effect of a plan's operation on its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.
184880
|
Donaldson
As referenced in this Letter:
DONALDSON CO – SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Date: September 20, 2002 Employer Identification Number:
41-0222640
DLN:
17007010129022
DONALDSON CO MPANY INC. Person to Contact:
9301 JAMES AVE S MAIL STA 430 MARK E. HEFFKE ID# 31654
BLOOMINGTON, MN 55431 Contact Telephone Number:
(
_____________
DONALDSON CO – 9301 JAMES AVE S MAIL STA 430 MARK E. HEFFKE ID# 31654
BLOOMINGTON, MN 55431 Contact Telephone Number:
(877) 829-5500
Plan Name:
DONALDSON CO INC RETIREMENT
SAVINGS PLAN
Plan Number: 007
Dear Applicant:
We have made a favorable determination on the plan identified above based
on
_____________
DONALDSON CO – Pub.
L. 105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554.
Letter 835 (DO/CG)
{PAGE}
-2-
DONALDSON CO MPANY INC
This letter may not be relied on with respect to whether the plan satisfies
the requirements of section 401(a) of
_____________
dt 220600
;
| Internal Revenue Service Department of the Treasury
|
Preview
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| 2003 |
Letter
Letter (4K)
Doc #184881: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
P.O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: March 22, 1996 34-0359955
DLN:
THE LINCOLN ELECTRIC COMPANY 345129016
C/O JOHN R CORNELL ESQ. Person to Contact:
JONES DAY REAVIS & POGUE MARTIN HELMER
NORTH POINT, 901 LAKESIDE AVE. Contact Telephone Number:
CLEVELAND, OH 44114 (513) 684-3866
Plan Name:
EMPLOYEE SAVINGS PLAN
Plan Number: 005
Dear Applicant:
We have made a favorable determination on your plan, identified above,
based on the information supplied. Please `keep this letter in your permanent
records.
Continued qualification of the plan under its present form will depend
on its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some features that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
This letter relates only to the status of your plan under the Internal
Revenue Code. It is not a determination regarding the effect of other federal or
local statutes.
184881
|
 Jones Day
As referenced in this Letter:
JONES DAY – DLN:
THE LINCOLN ELECTRIC COMPANY 345129016
C/O JOHN R CORNELL ESQ. Person to Contact:
JONES DAY REAVIS & POGUE MARTIN HELMER
NORTH POINT, 901 LAKESIDE AVE. Contact Telephone Number:
CLEVELAND, OH 44114 (
dt 36073
;
Internal Revenue Service Department of the Treasury;
The Lincoln Electric Company;
| John R. Cornell;
Lincoln Electric Holdings Inc
|
Preview
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| 2003 |
IRS Determination on Qualified Employee Stock Purchase Plan
IRS Determination on Qualified Employee Stock Purchase Plan (3K)
Doc #184915: Click preview link for longer preview.
IRS DETERMINATION ON
QUALIFIED EMPLOYEE STOCK PURCHASE PLAN,
DATED FEBRUARY 23, 2001
{PAGE}
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. 0. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: FEB 23 2001 92-0072737
DLN:
17007158008010
GENERAL COMMUNICATION INC Person to Contact:
2350 DENALI STREET STE 1000 JUDY HEGENER ID# 31705
ANCHORAGE, AK 99503 Contact Telephone Number:
(877) 829-5500
Plan Name:
QUALIFIED STOCK PURCHASE PLAN OF
GENERAL COMMUNICATION INC.
Plan Number: 001
Dear Applicant:
We have made a favorable determination on your plan, identified above,
based on the information supplied. Please keep this letter in your permanent
records.
Continued qualification of the plan under its present form will depend
on its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some events that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
184915
|
GCI
As referenced in this IRS Determination on Qualified Employee Stock Purchase Plan:
GENERAL COMMUNICATION INC – SERVICE DEPARTMENT OF THE TREASURY
P. 0. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: FEB 23 2001 92-0072737
DLN:
17007158008010
GENERAL COMMUNICATION INC Person to Contact:
2350 DENALI STREET STE 1000 JUDY HEGENER ID# 31705
ANCHORAGE, AK 99503 Contact Telephone Number:
(877) 829-5500
Plan
_____________
GENERAL COMMUNICATION INC – STREET STE 1000 JUDY HEGENER ID# 31705
ANCHORAGE, AK 99503 Contact Telephone Number:
(877) 829-5500
Plan Name:
QUALIFIED STOCK PURCHASE PLAN OF
GENERAL COMMUNICATION INC .
Plan Number: 001
Dear Applicant:
We have made a favorable determination on your plan, identified above,
based on the information supplied. Please
_____________
GENERAL COMMUNICATION INC – 1998, Pub. L. 105-206.
The information on the enclosed Publication 794 is an integral part of
Letter 835 DO/CG)
{PAGE}
-2-
GENERAL COMMUNICATION INC
this determination. Please be sure to read and keep it with this letter.
The requirement for employee benefits plans to file summary
_____________
dt 276240
;
Internal Revenue Service Department of the Treasury;
| Judy Hegener
|
Preview
Full Doc
| 2003 |
Opinion Letter
Opinion Letter (6K)
Doc #184928: Click preview link for longer preview.
INTERNAL REVENUE SERVICE Department of the Treasury
Washington, DC 20224
Plan Description: Prototype Non-standardized Sharing Plan with CODA
FFN: 50395310001-005 Case: 200001635 EIN: 04-2777224
Letter Serial No.: K374225a
Contact Person:
Ms. Arrington 50-00197
PUTNAM FIDUCIARY TRUST CO. Telephone number:
(202) 283-8811
ONE POST OFFICE SQUARE In Reference to:
T:EP:RA:T4
BOSTON, MA 02109 Date:
08/09/2002
Dear Applicant:
In our opinion, the form of the plan identified above is acceptable under
section 401 of the Internal Revenue Code for use by employers for the benefit of
their employees. This opinion relates only to the acceptability of the form of
the plan under the Internal Revenue Code. It is not an opinion of the effect of
other Federal or local statutes.
You must furnish a copy of this letter to each employer who adopts this plan.
You are also required to send a copy of the approved form of the plan, any
approved amendments and related documents to Employee Plans Determinations in
Cincinnati at the address specified in section 9.11 of Rev. Proc. 2000-20,
2000-6 I.R.B. 553.
This letter considers the changes in qualifications requirements made by the
Uruguay Round Agreements Act (GATT), Pub. L. 103-465, the Small Business Job
Protection Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of
1997, Pub. l. 105-34, the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000,
Pub. L. 106-554. These laws are referred to collectively as GUST.
184928
| Internal Revenue Service Department of the Treasury;
Putnam Fiduciary Trust Co.;
| Ultimate Electronics Inc
|
Preview
Full Doc
| 2003 |
Letter
Letter (4K)
Doc #184929: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
P.O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: March 24, 1999 05-0341324
DLN:
FLEET FINANCIAL GROUP INC. 17007247018038
C/O CHARLES W SHERMAN JR. Person to Contact:
GROOM LAW GROUP CHARTERED CINDY PERRY ID# 31888
1701 PENNSYLVANIA AVE NW Contact Telephone Number:
WASHINGTON, DC 20006 (877) 829-5500
Plan Name:
FLEET FINANCIAL GROUP INC
SAVINGS PLAN
Plan Number: 002
{/TABLE}
Dear Applicant:
We have made a favorable determination on your plan, identified above,
based on the information supplied. Please keep this letter in your permanent
records.
Continued qualification of the plan under its present form will depend on
its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some events that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
184929
| Internal Revenue Service Department of the Treasury;
Fleet Financial Group Inc.;
| Charles W Sherman Jr.;
Fleetboston Financial Corp
|
Preview
Full Doc
| 2003 |
Letter
Letter (3K)
Doc #184936: Click preview link for longer preview.
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: Aug. 29, 2002
Employer Identification Number:
74-2928353
DLN:
DYNEGY INC
17007059021012
C/O BRIAN R BLOOM
Person to Contact:
VINSON & ELKINS LLP
PETER WROBEL ID# 11113
2300 FIRST CITY TOWER 1001 FANNIN
Contact Telephone Number:
HOUSTON, TX 77002-0000
(877) 829-5500
Plan Name:
ILLINOIS POWER COMPANY INCENTIVE
SAVINGS PLAN
Plan Number: 005
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plans operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
184936
|
Dynegy
As referenced in this Letter:
DYNEGY INC – EXHIBIT 5.3
EXHIBIT 5.3
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: Aug. 29, 2002
Employer Identification Number:
74-2928353
DLN:
DYNEGY INC
17007059021012
C/O BRIAN R BLOOM
Person to Contact:
VINSON & ELKINS LLP
PETER WROBEL ID# 11113
2300 FIRST CITY TOWER 1001 FANNIN
Contact Telephone Number:
HOUSTON, TX 77002-
_____________
DYNEGY INC – Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554.
Letter 835 (DO/CG)
DYNEGY INC
This letter may not be relied on with respect to whether the plan satisfies the requirements of section 401(a) of the Code, as amended by the Economic Growth
_____________
DYNEGY INC – and telephone number are shown above.
Sincerely yours,
/s/ Paul T. Shultz
Paul T. Shultz
Director,
Employee Plans Rulings & Agreements
Enclosures:
Publication 794
Addendum
Letter 835 (DO/CG)
2
DYNEGY INC
This determination letter also applies to the amendments adopted April 27, 2000, March 21, 2001, Nov. 6, 2001, & Nov. 30, 2001.
Letter 835 (DO/CG)
3
_____________
dt 1413551
;
Internal Revenue Service;
| Brian R. Bloom;
Dynegy Inc /il/
|
Preview
Full Doc
| 2003 |
Letter
Letter (3K)
Doc #184937: Click preview link for longer preview.
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: Aug. 29, 2002
Employer Identification Number:
74-2928353
DLN:
DYNEGY INC
17007059021022
C/O BRIAN R BLOOM
Person to Contact:
VINSON & ELKINS LLP
PETER WROBEL ID# 11113
2300 FIRST CITY TOWER 1001 FANNIN
Contact Telephone Number:
HOUSTON, TX 77002-0000
(877) 829-5500
Plan Name:
IL POWER CO INCENTIVE SAV PLAN
COVERED UNDER COLLECTIVE BARGAINING
Plan Number: 006
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plans operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
184937
|
Dynegy
As referenced in this Letter:
DYNEGY INC – EXHIBIT 5.4
EXHIBIT 5.4
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: Aug. 29, 2002
Employer Identification Number:
74-2928353
DLN:
DYNEGY INC
17007059021022
C/O BRIAN R BLOOM
Person to Contact:
VINSON & ELKINS LLP
PETER WROBEL ID# 11113
2300 FIRST CITY TOWER 1001 FANNIN
Contact Telephone Number:
HOUSTON, TX 77002-
_____________
DYNEGY INC – Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554.
Letter 835 (DO/CG)
DYNEGY INC
This letter may not be relied on with respect to whether the plan satisfies the requirements of section 401(a) of the Code, as amended by the Economic Growth
_____________
DYNEGY INC – and telephone number are shown above.
Sincerely yours,
/s/ Paul T. Shultz
Paul T. Shultz
Director,
Employee Plans Rulings & Agreements
Enclosures:
Publication 794
Addendum
Letter 835 (DO/CG)
2
DYNEGY INC
This determination letter also applies to the amendments dated April 27, 2000, Nov. 6, 2001, & Nov. 30, 2001.
Letter 835 (DO/CG)
3
_____________
dt 1413552
;
Internal Revenue Service;
| Brian R. Bloom
|
Preview
Full Doc
| 2003 |
IRS Determination Letter
IRS Determination Letter (4K)
Doc #184972: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: September 13, 2002 06-0273620
DLN
WEBSTER BANK 17007008090032
C/O JOHN V GALIETTE Person to Contact:
REID AND RIEGE PC SONJA HALL ID# 52171
ONE STATE ST Contact Telephone Number:
HARTFORD, CT 06103-0000 (877) 829-5500
Plan Name:
WEBSTER BANK INVESTMENT PLAN
Plan Number: 003
Dear Applicant:
We have made a favorable determination on the plan identified above
based on the information you have supplied. Please keep this letter, the
application forms submitted to request this letter and all correspondence with
the Internal Revenue Service regarding your application for a determination
letter in your permanent records. You must retain this information to preserve
your reliance on this letter.
Continued qualification of the plan under its present form will depend
on its effect in operation. See section 1.401--1(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope
of this favorable determination letter based on the determination requests
selected on your application forms. Publication 794 describes the information
that must be retained to have reliance on this favorable determination letter.
The publication also provide examples of the effect of a plan's operation on its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.
184972
| Internal Revenue Service Department of the Treasury;
Webster Bank;
| John V. Galiette;
Webster Financial Corp
|
Preview
Full Doc
| 2003 |
IRS Determination Letter
IRS Determination Letter (3K)
Doc #184979: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE
P.O. BOX 2508
CINCINNATI, OH 45201
DEPARTMENT OF THE TREASURY
Date: March 04, 2002
Employer Identification Number:
18-0380815
DLN:
17007039002021
CHEMUNG CANAL TRUST COMPANY
Person to Contact:
C/O J PHILLIP HUNTER
ONE WEST CHURCH ST
JOHN GRAY ID# 11070
Contact Telephone Number:
ELMIRA, NY 14901
(877) 829-5500
Plan Name:
PROFIT SHARING SAVINGS &
INVESTMENT PLAN OF CHEMUNG CANAL
TRUST CO
Plan Number: 002
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plans operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
184979
| Internal Revenue Service;
Chemung Canal Trust Company;
J. Phillip Hunter;
| John Gray;
Chemung Financial Corp
|
Preview
Full Doc
| 2003 |
IRS Determination Letter
IRS Determination Letter (3K)
Doc #184984: Click preview link for longer preview.
IRS DETERMINATION LETTER
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
93-0810577
Date: Oct. 22, 2002 DLN:
17007071004012
WEST COAST BANCORP Person to Contact:
c/o VINCENT P. CACCIOTTOLI PAULETTE COOK ID# 75048
101 SW MAIN ST STE 1500 Contact Telephone Number:
PORTLAND, OR 97204-0000 (877) 829-5500
Plan Name:
WEST COAST BANCORP 401K PLAN
Plan Number: 002
Dear Applicant:
We have made a favorable determination on the plan identified above based
on the information you have supplied. Please keep this letter, the application
forms submitted to request this letter and all correspondence with the Internal
Revenue Service regarding your application for a determination letter in your
permanent records. You must retain this information to preserve your reliance on
this letter.
Continued qualification of the plan under its present form will depend on
its effect in operation. See section 1.401-1(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of
this favorable determination letter based on the determination requests selected
on your application forms. Publication 794 describes the information that must
be retained to have reliance on this favorable determination letter. The
publication also provide examples of the effect of a plan's operation on its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.
184984
| Internal Revenue Service Department of the Treasury;
Vincent P. Cacciottoli;
| Paulette Cook;
West Coast Bancorp /new/or/
|
Preview
Full Doc
| 2003 |
Letter
Letter (4K)
Doc #184998: Click preview link for longer preview.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Date: Sep 13 2002 Employer Identification Number:
41-1364647
MGI PHARMA INC DLN:
C/O CHRISTINE L PETERSON STROMGREN 17007325006041
DORSEY & WHITNEY LLP Person to Contact:
50 S 6TH ST STE 1500 AL STEELE ID# 52178
MINNEAPOLIS, MN 55402-0000 Contact Telephone Number:
(877) 829-5500
Received Sep 16 2002 Plan Name:
MGI PHARMA INC RETIREMENT
SAVINGS PLAN
Plan Number: 001
Dear Applicant:
We have made a favorable determination on the plan identified above
based on the information you have supplied. Please keep this letter, the
application forms submitted to request this letter and all correspondence with
the Internal Revenue Service regarding your application for a determination
letter in your permanent records. You must retain this information to preserve
your reliance on this letter.
Continued qualification of the plan under its present form will depend
on its effect in operation. See section 1.401-1(b)(3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of
this favorable determination letter based on the determination requests selected
on your application forms. Publication 794 describes the information that must
be retained to have reliance on this favorable determination letter. The
publication also provide examples of the effect of a plan's operation on its
qualified status and discusses the reporting requirements for qualified plans.
Please read Publication 794.
184998
|
MGi Pharma
As referenced in this Letter:
MGI PHARMA – INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Date: Sep 13 2002 Employer Identification Number:
41-1364647
MGI PHARMA INC DLN:
C/O CHRISTINE L PETERSON STROMGREN 17007325006041
DORSEY & WHITNEY LLP Person to Contact:
50 S 6TH ST STE 1500 AL STEELE
_____________
MGI PHARMA – ST STE 1500 AL STEELE ID# 52178
MINNEAPOLIS, MN 55402-0000 Contact Telephone Number:
(877) 829-5500
Received Sep 16 2002 Plan Name:
MGI PHARMA INC RETIREMENT
SAVINGS PLAN
Plan Number: 001
Dear Applicant:
We have made a favorable determination on the plan identified above
based on the
_____________
dt 162366
;
Dorsey & Whitney
As referenced in this Letter:
DORSEY & WHITNEY – Identification Number:
41-1364647
MGI PHARMA INC DLN:
C/O CHRISTINE L PETERSON STROMGREN 17007325006041
DORSEY & WHITNEY LLP Person to Contact:
50 S 6TH ST STE 1500 AL STEELE ID# 52178
MINNEAPOLIS,
dt 35756
;
| Internal Revenue Service Department of the Treasury;
Christine L. Peterson Stromgren
|