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Letter

Date:
2004
Size:
4K
ID:
#184617

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                                    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


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