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Opinion Letter

Date:
2004
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7K
ID:
#184572

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          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.


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