part7-18

7.13.5 
Letter Generation

7.13.5.1 
(04-01-2003)
Overview

  1. Procedures are provided on the Letter Generation System and the options
    available to its users.

  2. Most letters and paragraphs approved for nationwide use (to develop
    and close cases) are included on the letter text (It) file for the letter
    generation subsystem. The letter text file operates on the concept of letter
    and paragraph numbers.

  3. Each letter consists of one or more of the following types of paragraphs:

    • Automatic paragraphs

    • Required paragraphs

    • Selective paragraphs

    • Customized paragraphs

7.13.5.2 
(04-01-2003)
Specific Instructions

  1. These instructions are for the Employee Plans specialist when preparing
    a letter to the applicant in response to information received, request for
    additional information or final determination.

7.13.5.2.1 
(04-01-2003)
Automatic Paragraphs

  1. These paragraphs must be included in the letter and are automatically
    printed. They appear on the screen for reference and are not entered.

7.13.5.2.2 
(04-01-2003)
Required Paragraphs

  1. These paragraphs must be included in the letter, the specialist must
    enter the paragraph number(s) on the Create-Letter-Screen and type in the
    appropriate variable information (fill-ins), which is limited to 20 characters
    of alpha-numeric data.

  2. Required paragraph numbers are automatically displayed at the bottom
    of the Create-Letter-Screen and the user can not complete the creation of
    the letter without entering these paragraphs.

7.13.5.2.3 
(04-01-2003)
Selective Paragraphs

  1. These paragraphs are not required in the letter, the specialist must
    enter the appropriate number(s) on the Create-Letter-Screen. Some selective
    paragraphs are printed in the body of the letter (see letter exhibits).

  2. Paragraphs numbered in series 100 through 2999 and 7000 through 7999
    are printed as an enclosure to the letter in the order entered on the Create-Letter-Screen.

    1. The system does not prompt the user in the use of these paragraphs. If
      a selected paragraph requires variable information, the user cannot complete
      the letter without entering data in the field next to the paragraph number
      on the Create-Letter-Screen.

    2. The variable entered is limited to 20 characters.

7.13.5.2.4 
(04-01-2003)
Customized Paragraphs

  1. These are individually developed paragraphs that must be typed by the
    specialist. Customized paragraphs are printed as an enclosure to the letter
    in the order entered on the Create-Letter-Screen.

  2. To customize paragraphs, the specialist must enter paragraph number(s)
    beginning with 9001.

    1. This will bring up the screen on which the customized paragraph is typed.

    2. These paragraphs are limited to ten lines of text with no more than 80
      characters per line.

    3. The paragraphs can be connected by using consecutively numbered paragraphs
      (e.g., 9001, 9002, 9003, etc.).

    4. If space is desired between paragraphs, the first line of each paragraph
      must be blank with text starting on the second line. The system compensates
      for blank lines at the end of these paragraphs, so leaving a blank line at
      the end of paragraph 9000 (for example) will not create a space between paragraphs
      9000 and 9001.

7.13.5.3 
(04-01-2003)
Letter Text

  1. Each Area office is allotted ten (10) paragraphs on the letter text
    for EP development letters to advise applicants where to send the requested
    information. This feature is intended to promote prompt association of responses
    with case files by directing the mail to the specific group or post of duty
    address.

  2. These paragraphs are numbered from 3000 to 3099 and are selective paragraphs,
    which are printed in the body of the letter.

  3. The EP- Determination Centralized Site in Cincinnati (EP-DCSC) will
    add the language within the parameters on the letter text and provide the
    users with the numbers that are appropriate for the addresses added to the
    text.

  4. The language which must be used for each paragraph added is as follows:


    “Please mail the information requested in this
    letter to the following address….”

  5. The letter text file also provides space for up to 1,000 centrally developed
    paragraphs per letter number (paragraphs 7,000 through 7,999) which can be
    included, by selection, in the letters on the letter text file.

    1. This feature is designed to accommodate the current IRM provisions which
      allow field offices to print up to four months supply of developed letters
      and use them while simultaneously requesting Headquarters approval of the
      language.

    2. These paragraphs are also printed on an enclosure in the order entered
      on the Create-Letter Screen. The EP-DCSC must provide procedures for identifying
      and using these paragraphs.

7.13.5.3.1 
(03-01-2006)
Entity Information

  1. Entity information is automatically transferred from Data Transcription
    Subsystem (DTS) to the LGS. If entity information for a case is not present,
    it must be entered on the letter generation subsystem before a letter can
    be created for the entity. See instructions in IRM 7.14.4, Employee Plan User
    Manual – Letter Generation.

7.13.5.3.2 
(03-01-2006)
Signature & Date

  1. All letters must contain a signature. Rubber (facsimile) stamps may
    be used for closing letters, which in most instances must be issued with the
    signature of the Manager, EP Determinations.

  2. Letters should be date stamped with the same date that the case was
    approved on EDS.

7.13.5.4 
(04-01-2003)
EP Development Letter

  1. Letter 1196 (DO/CG), first request for additional information, Letter
    1955 (DO/CG), second and subsequent request for additional information, and
    Letter 1197 (DO/CG), ten day letter, are the primary development letters for
    EP determination cases. The user must first follow the instructions in the
    IRM 7.14.4, EDS Employee Plan User Manual – Letter Generation, for creating
    or accessing the entity information before creating the letter.

  2. The created letter will be printed in two parts; the cover letter and
    an enclosure. The enclosures will contain the information or amendments being
    requested.

  3. In creating the cover letter, the specialist must enter only the required
    paragraph numbers and type in the variable information such as the response
    date. See Exhibits 7.13.5–3, 7.13.5–4, and 7.13.5–5. These
    paragraph numbers will be reflected at the bottom of the Create-Letter-Screen.

  4. The enclosure is created by entering selective or customized paragraph
    numbers on the Create-Letter-Screen. The paragraphs will be printed in the
    order entered on the Screen.

    1. To address problem areas identified on the Alert Guidelines Worksheets,
      the specialist must enter the corresponding paragraph code(s) from the Alert
      Guideline Worksheet and, if applicable, fill in the variable information (section(s)
      of the plan that must be amended). These paragraphs mirror those on plan deficiency
      check sheet.

    2. If the alert guideline paragraphs are not appropriate, the specialist
      should look for an appropriate centrally developed paragraph. Cincinnati office
      must write instructions for identifying and using locally developed paragraphs.

    3. If there is no appropriate computerized paragraph, or if there is a need
      to expand on a computerized paragraph, the specialist must type (customize)
      the appropriate 9000 series paragraph. See the IRM 7.14.4, Letter Generation,
      for specific instructions on the use of 9000 series paragraphs.

7.13.5.4.1 
(04-01-2003)
Other EP Letters

  1. Other EP letters can be created through the letter generation subsystem.
    The letters, with instructions, are included in this section as exhibits.
    A complete list of the letters, by description, letter numbers and exhibit
    numbers, is reflected in Exhibit 7.13.5–1.

Exhibit 7.13.5-1 
(03-01-2006)
Computer Generated (DO/CG) Letters and Forms

Description Letter/Form Number Exhibit Number
Incomplete Letter 1012 (DO/CG) 5–2
Letter for Returning Application Substantially Deficient

 1013 (DO/CG) 5-3
Letter for First Request for
Additional Info 		1196 (DO/CG) 5–4
Letter for Second & Subsequent
Request for Add Info 		1955 (DO/CG) 5–5
Ten-Day Letter 1197 (DO/CG) 5–6
Suspense Letter 1938 (DO/CG) 5–7
Proposed Adverse Letter 1755 (DO/CG) 5–8
Final Adverse-No Appeal Requested

 1724 (DO/CG) 5–9
Final Adverse After Technical
Advice 		2052 (DO/CG) 5–10
Withdrawal Letter (Adopted Plan)

 2044 (DO/CG) 5–11
Letter for Favorable, Change
in Affiliated Service Group 		1517 (DO/CG) 5–12
Not Authorized to Rule Letter

 1924 (DO/CG) 5–13
Favorable Letter (General) and
Explanations 		835 (DO/CG) 5–14 & 5–15
Favorable Termination Letter
and Explanations 		1132 (DO/CG) 5–16 & 5–17
Favorable for Plan/Adverse for
IRC 401(k) Letter 		2232 (DO/CG) 5–18
Letter for Returning Deficient
Plans 		2234 (DO/CG) 5–19
Letter Granting Extension of
Time to Submit Info (User Fees) 		2337 (DO/CG) 5–20
Letter for Technical Advice
Request Notice to Taxpayer 		1399 (DO/CG) 5–21
Letter for Interested Party
Transmittal 		1935 (DO/CG) 5–22
Letter for Response to Interested
Party 		1936 (DO/CG)

 5–23
Letter for Group Trust Arrangement

 1520 (DO/CG) 5–24
Case Assignment Letter 3335 (DO/CG) 5–25
Dishonored User Fee Check Letter 2927 (DO/CG) 5–26
Quality Assurance Staff Assignment Letter 3537 (DO/CG) 5–27
Acknowledgement Form of Determination, Notification, or
Advisory Letter Filing 		Form 2693 5–28
Acknowledgement of filing Form 5310-A Form 2706 5–29
Volume Submitter — Returning Deficient Plan Letter
(HISTORICAL) 		2441 (DO/CG) 5–30

Exhibit 7.13.5-2 
(03-01-2006)
Letter 1012 (DO/CG)
Letter for Returning Incomplete EP Applications

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  We previously wrote to
you requesting certain items, described on the enclosed list, needed to complete
your application for a determination letter for the plan identified above.
To date we have not received the requested items. Therefore, your application
is rejected, and we are closing your case.
2
(Automatic)

  We are returning all material
to you or your representative and our records will reflect that there is no
pending request for a determination letter regarding the plan identified above.
If you still wish to receive a determination letter, you or your representative
should resubmit the entire package with the requested information.
PLEASE ALSO RETURN A COPY OF THIS LETTER WHEN YOU RESUBMIT YOUR PLAN.
3
(Automatic)

  The 270-day period specified
in section 7476(b) of the Internal Revenue Code (relating to declaratory judgments)
will not begin until we receive your complete and correct application. However,
if you return a complete and correct application within 30 days from the date
of this letter, we will use the original submission date for purposes of determining
the remedial amendment period under Code section 401(b).
4
(Automatic)

  User fees are not refundable
for requests that are returned to the submitter as incomplete. If you resubmit
the request by the date indicated above, no additional payment will be due.
However, if you resubmit your request after that date, another user fee payment
is required.
5
(Automatic)

  If you have questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
5998
(Selective) 		 We have sent a copy of this letter to your representative
as indicated in your Power of Attorney.
5999
(Automatic)

  Thank you for your cooperation.
Sincerely
yours,
8500
(Automatic)

  Robert P. Bell
Manager,
EP Determinations
8000
(Automatic)

  User Fee Response Date:
8501
(Automatic)

 Enclosures:
List of Missing
Items
Application
2001
(Automatic)

  List of Missing Items

Exhibit 7.13.5-3 
(03-01-2006)
Letter 1013 (DO/CG)
Letter for Returning Application Substantially
Deficient

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#
  Contact Telephone Number:
  Plan Name:
  Plan Number:
  Response Date:
[Salutation]  
1
(Automatic) 		 We have reviewed the application package submitted
for the plan indicated above and have determined that the package does not
contain documents/items required by the instructions to the application and/or
Revenue Procedure 2004-6 (see the enclosed List of Missing Items). Therefore,
your application is rejected, and we are closing your case.
2
(Automatic) 		 We are returning all material to you or your authorized
representative and our records will reflect that there is no pending request
for a determination letter regarding the plan identified above. If you still
wish to receive a determination letter, you or your authorized representative
should resubmit the entire package with the requested information by the response
date indicated above. PLEASE ALSO INCLUDE A COPY OF THIS LETTER WHEN YOU RESUBMIT
YOUR PLAN.
3
(Automatic) 		 If you return a complete and correct application by
the response date indicated above, we will use the original submission date
for purposes of determining the remedial amendment period under Internal Revenue
Code section 401(b). However, the 270-day period specified in section 7476(b)
of the Code (relating to declaratory judgements) will not begin until we receive
your complete and correct application.
4
(Automatic) 		 User fees (if applicable) are not refundable for requests
that are returned to the submitter as incomplete. If you resubmit the request
by the response date indicated above, no additional payment will be due. However,
if you resubmit your request after that date, another user fee (if applicable)
is required.
5
(Automatic) 		 Compliance fees (if applicable), paid pursuant to
Revenue Procedure 2003-72, will be refunded if you fail to provide a complete
application package by the response date indicated above.
6
(Automatic) 		 If you have questions concerning this matter, please
contact the person whose name and telephone number are shown above.
3000–3999
(Selective) 		 Please mail the information requested in the attached
List of Missing Items to the following address:
(Addresses
and instructions for use of these paragraphs to be provided by the EP-DCSC
Office).
5998
(Selective) 		 We have sent a copy of this letter to your
representative as indicated in your Power of Attorney.
5999
(Automatic) 		 Thank you for your cooperation.
Sincerely
yours,
8500
(Automatic) 		 Robert P. Bell
Manager, EP Determinations
8000
(Automatic) 		 Response Date:
8501
(Automatic) 		Enclosures:
List of Missing Items
Application

Exhibit 7.13.5-4 
(03-01-2006)
Letter 1196 (DO/CG)
First Request for Additional Information

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  We have received your
request for a determination letter for the plan identified above. However,
we need the information or amendments specified on the enclosed list before
we can continue processing your request.
2
(Automatic)

  Please submit the requested
information or amendments by the response date. If we do not hear from you
by that date we may either (1) close your case as incomplete, or (2) process
your application on the basis of the information available, which could result
in a determination that your plan is not qualified for favorable tax treatment.
3
(Selective)

  The 270-day period specified
in section 7476 of the Internal Revenue Code (relating to declaratory judgments)
will not begin until we receive the requested information. However, if you
return the requested information within 30 days from the date of this letter,
we will use the original submission date for purposes of determining the remedial
amendment period for this plan.
4
(Selective)

  User fees are not refundable
for requests that are closed as incomplete. If you resubmit the request after
it is closed but within 90 days from the date of this letter, no additional
payment will be due. However, if you resubmit your request more than 90 days
after the date of this letter another user fee payment is required.
5
(Automatic)

  If you have any questions
concerning this matter or cannot meet the response date, please contact the
person whose name and telephone number are shown above. When you send any
information we requested or if you write to us with questions about this letter,
please provide your telephone number and the most convenient time for us to
call if we need more information.
3000–3999
(Selective)

  Please mail the information
requested in this letter to the following address:
(Addresses
and instructions for use of these paragraphs to be provided by the EP-DCSC
Office).
5998
(Selective) 		 We have sent a copy of this letter to your representative
as indicated in your Power of Attorney.
5999
(Automatic)

  Thank you for your cooperation.
Sincerely
yours,
8500
(Automatic)

 Employe Plans Specialist
8000
(Required)

 Refer Reply to:
[20V]
8001
(Required)

 Response Date:
[20V]
8500
(Automatic)

 Employee Plans Specialist
8501
(Automatic)

 Enclosure:
List
of Data Needed

Exhibit 7.13.5-5 
(03-01-2006)
Letter 1955 (DO/CG)
Second and Subsequent Request for Additional
Information

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  Thank you for the information
you recently furnished about the plan identified above. Unfortunately, we
need additional information before we can complete the processing of your
request for a determination letter. Please furnish the information or amendments
indicated on the enclosed list.
2
(Automatic)

  Please submit the requested
information or amendments by the response date. If we do not hear from you
by that date we may either (1) close your case as incomplete, or (2) process
your application on the basis of the information available, which could result
in a determination that your plan is not qualified for favorable tax treatment.
3
(Automatic)

  If you have any questions
concerning this matter, or cannot meet the response date, please contact the
person whose name and telephone number are shown above. When you send any
information we requested or if you write to us with questions about this letter,
please provide your telephone number and the most convenient time for us to
call if we need to contact you.
3000–3999
(Selective)

  Please mail the information
requested in this letter to the following address:
(Addresses
and instructions for use of these paragraphs to be provided by the EP-DCSC
Office).
5998
(Selective) 		 We have sent a copy of this letter to your representative
as indicated in your Power of Attorney.
5999
(Automatic)

  Thank you for your cooperation.
Sincerely
yours,
8500
(Automatic)

 Employee Plans Specialist
8501
(Automatic)

 Enclosures:
List
of Data Needed

Exhibit 7.13.5-6 
(03-01-2006)
Letter 1197 (DO/CG)
Ten-Day Letter

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
  Refer Reply to:
  Previous Contact Date:
[Salutation]  
1
(Automatic)

  We asked you on the above
date to furnish information about your request for a determination letter
for the plan identified above.
2
(Automatic)

  We need the amendments
and the information specified on the enclosed list to determine whether your
plan meets certain Internal Revenue Code and Department of Labor requirements.
3
(Automatic)

  Please send the requested
material within 10 days from the date of this letter so we may complete consideration
of your application. If we do not hear from you within that time, we will
process your application based on the information you have already supplied
us. This could result in a determination that your plan is not qualified for
favorable tax treatment.
4
(Automatic) 		 If you have any questions concerning
this matter, please contact the person whose name and telephone number are
shown above. When you send the information we requested or if you write with
questions about this letter, please provide your telephone number and the
most convenient time for us to call if we need to contact you.
3000–3999
(Selective)

  Please mail the information
requested in this letter to the following address:
(Addresses
and instructions for use of these paragraphs to be provided by the EP-DCSC
Office).
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic)

  Thank you for your cooperation.
Sincerely
yours,
8500
(Automatic)

  Robert P. Bell
Manager,
EP Determinations
8501
(Automatic)

 Enclosures:
List
of Data Needed

Note:

Paragraphs 8000 and 8001 are required for the 1197 letter. Paragraph
8000 information should include information for the “Refer Reply
to:”
from the header of the letter. Paragraph 8001 should include information
for the “Previous Contact Date”
from the header of the
letter.

Exhibit 7.13.5-7 
(03-01-2006)
Letter 1938 (DO/CG)
EP Suspense Letter

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Selective) 		 We regret that a delay
has developed in our consideration of your case. We are waiting for instructions
from our Washington D. C. Office. We will advise you when we resume action
on your case.
2
(Selective) 		 We regret that a delay
has developed in our consideration of your case. We are waiting for a decision
by the Court on a similar issue in another case. We will advise you when we
resume action on your case.
3
(Selective) 		 We regret that a delay
has developed in our consideration of your case. We are waiting for related
information from another area office. We will advise you when we resume action
on your case.
5998
(Selective) 		 We have sent a copy of this letter to your representative
as indicated in your Power of Attorney.
5999
(Automatic) 		 If you have any questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
Sincerely yours,
8500
(Automatic) 		 Employee Plans Group Manager

Exhibit 7.13.5-8 
(03-01-2006)
Letter 1755 (DO/CG)
EP Proposed Adverse Letter

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Selective) 		 We have made a proposed
determination that the above plan does not meet the requirements of section
401 of the Internal Revenue Code. The enclosed explanation of this determination
affects plan year(s) ending [20V]. You should keep this letter in your permanent
records.
2
(Selective) 		 We have made a proposed
determination that the above plan does not meet the requirements of section
401 of the Internal Revenue code. The enclosed explanation of this determination
affects plan year(s) beginning [20V]. You should keep this letter in your
permanent records.
3/4
(Automatic) 		 If you do not agree, you
can appeal within 30 days from the date of this letter. To file your appeal,
please follow the instructions in the enclosed Notice 402, Appeal Procedures
— Adverse Determination Letter on Qualification of Employee Plan, under
the heading of Area Office Appeal. If you do not appeal, your ability to obtain
a declaratory judgment in the Tax court as to the qualification of this plan
may be impaired. Internal Revenue Code section 7476(b)(3) provides, in part,
that, “The Tax court shall not issue a declaratory judgment or decree under
this section in any proceeding unless it determines that the petitioner has
exhausted administrative remedies available to him within the Service.” We
believe that an appeal is necessary to exhaust the administrative remedies
available within the Internal Revenue Service. If you do not file an appeal
within 30 days, we will issue a final adverse determination letter.
3000–3999
(Selective)

  Please mail the information
requested in this letter to the following address:
(Addresses
and instructions for use of these paragraphs to be provided by the EP-DCSC
Office).
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic) 		 If you have any questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
Sincerely yours,
8500
(Automatic) 		 Robert P. Bell
Manager,
EP Determinations
8000
(Selective) 		Registered Mail
8001
(Selective) 		Certified Mail
8501
(Automatic) 		Enclosures:
Determination
Explanation
Notice 402

Exhibit 7.13.5-9 
(03-01-2006)
Letter 1724 (DO/CG)
Final Adverse Letter (No Appeal Requested

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Selective) 		 This is a final adverse
determination letter indicating that this plan does not meet the requirements
of section 401 of the Internal Revenue Code for the plan year(s) ending [20V].
Enclosed is an explanation for our determination. Please keep this letter
in your permanent records.
2
(Selective) 		 This is a final adverse
determination letter indicating that this plan does not meet the requirements
of section 401 of the Internal Revenue Code for the plan year(s) beginning
[20V]. Enclosed is an explanation for our determination. Please keep this
letter in your permanent records.
3/4
(Automatic) 		 Since we have no record
of receiving a written appeal for area office consideration, we believe that
you did not exhaust available administrative remedies. As indicated in Notice
402 previously sent to you, Internal Revenue Code section 7476(b)(3) provides,
in part, that, “The Tax Court shall not issue a declaratory
judgment or decree under this section in any proceeding unless it determines
that the petitioner has exhausted administrative remedies available to him
within the Internal Revenue Service.”
However, if you believe you have
exhausted your administrative remedies and want a declaratory judgment, your
petition must be filed with the United States Tax Court before 92 days after
the date this letter was mailed to you.
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic) 		 If you have any questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
Sincerely yours,
8500
(Automatic) 		 Robert P. Bell
Manager,
EP Determinations
8000
(Selective) 		Registered Mail
8001
(Selective) 		Certified Mail
8501
(Automatic) 		Enclosure:
Determination
Explanation

Exhibit 7.13.5-10 
(03-01-2006)
Letter 2052 (DO/CG)
EP Final Adverse Letter After Technical
Advice

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Selective)

  This is a final adverse
determination letter indicating that this plan does not meet the requirements
of section 401 of the Internal Revenue Code for plan year(s) ending [20V].
This adverse determination is
2
(Selective)

  This is a final adverse
determination letter indicating that this plan does not meet the requirements
of section 401 of the Internal Revenue Code for plan year(s) beginning [20V].
This adverse determination is
3
(Required)

  being made according to
the enclosed technical advise dated [20V], received from the Washington D.C.
Office of the Internal Revenue Service.
4
(Automatic) 		 You may petition the United States
Tax Court for a declaratory judgment as to the qualification of this plan.
If you do so, the petition must be made before 92 days after the date this
letter was mailed to you.
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic)

  If you have any questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
Sincerely yours,
8500
(Automatic)

  Robert P. Bell
Manager,
EP Determinations
8000
(Selective) 		Registered Mail
8001
(Selective) 		Certified Mail
8501
(Automatic)

 Enclosure:
Technical
Advice

Exhibit 7.13.5-11 
(03-01-2006)
Letter 2044 (DO/CG)
EP Withdrawal Letter

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  As you requested, we will
not give further consideration to your application for a determination on
the qualification of this plan.
2
(Automatic)

  Because you have withdrawn
your application, we have not determined if your plan qualifies under the
law. This does not constitute a failure to make a determination within the
meaning of section 7476(b)(3) of the Internal Revenue Code. However, we will
keep the material you submitted with your application for a determination
letter and the data will be made a part of our permanent files
3
(Automatic)

  User fee payments are
not refundable when the request for the determination letter is withdrawn
from consideration. If you submit another determination letter request for
this plan, another user fee payment will be required.
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic)

  If you have any questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
Sincerely yours,
8500
(Automatic)

  Robert P. Bell
Manager,
EP Determinations
8000
(Required) 		Date of Withdrawal Letter:
[20V]

Exhibit 7.13.5-12 
(03-01-2006)
Letter 1517 (DO/CG)
Letter for Change in Affiliated Service
Group Status

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  Based on the information
supplied, we have made a favorable determination that the change in the membership
of the affiliated service group does not affect the qualified status of the
plan shown above. In no event should this determination letter be construed
as an opinion on the continued qualification of the plan as a whole and the
exempt status of the related trust.
2
(Automatic)

  Continued qualification
of the plan will depend on its effect in operation under its present form.
(See section 1.401–1(b)(3) of the Income Tax Regulations.) The status
of the plan in operation will be reviewed periodically.
3
(Automatic)

  The enclosed document
describes some events that would automatically nullify this letter without
specific notice from us. The document also explains how operation of the plan
may affect a favorable determination letter, and contains information about
filing requirements.
4
(Automatic)

  This letter relates only to the status
of your plan under the Internal Revenue Code. It is not a determination of
the effect of other Federal or local statutes.
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic)

  Please keep this determination
letter in your permanent records. If you have any questions concerning this
matter, please contact the person whose name and telephone number are shown
above.
Sincerely yours,
8500
(Automatic)

  Robert P. Bell
Manager,
EP Determinations
8501
(Automatic)

 Enclosures:
Publication
794

Exhibit 7.13.5-13 
(03-01-2006)
Letter 1924 (DO/CG)
Letter to Return Application If not Authorized
to Rule

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  We are returning the enclosed
request for a determination letter because
2
(Required)

  it relates to an issue
for which this office is not authorized to issue a determination letter. See
[20V].
3
(Selective) 		 If you wish to receive a determination
letter after final regulations or other guidelines relating to this subject
are issued, please resubmit your request at that time.
4
(Automatic) 		 A refund check will be issued under separate
cover if a user fee was paid for this request. The check will be made payable
to the person or entity whose name appeared on the check or money order submitted
for payment of the user fee.
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic)

  If you have any questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
Sincerely yours,
8500
(Automatic)

  Robert P. Bell
Manager,
EP Determinations
8501
(Automatic) 		Enclosure:
Determination Letter Application

Exhibit 7.13.5-14 
(03-01-2006)
Letter 835 Determination Letter Paragraph Explanations

EDS
Paragraph
Number 		  Purpose
6 For use when determination letter
is issued on the basis of proposed amendments.
7 For use as an extension of Caveat
6 when more space is needed to identify additional proposed amendments to
which the determination letter applies.
8 For use on determination letters
issued for plans submitted on Form 5300 when the plan is tied to a collective
bargaining agreement.
9/10 For use on determination letters
issued for plans involving a foreign situs trust.
12 For use on determination letters
issued on amendment applications not involving restated plans and submitted
on Form 6406.
21 For plans that are members of
an Affiliated Service Group and have asked for a determination as such.
22 For plans that satisfy IRC 414(n)
and have asked for a determination as such.
23 For plans that are not members
of an Affiliate Service Group and have asked for a determination as such.
24 For plans that are not subject
to section 414(n) and have asked for a determination as such.
26 Used to specifically identify
the executed amendments submitted by the applicant or secured by the specialist.
27 Used as an extension of Caveat
26 when more space is needed to identify additional executed amendments to
which the determination letter applies.
28 Used to specifically identify the date for which a plan
is adopted.
34 For use when a favorable determination
is made with regard to a plan that includes provisions for accident and health
benefits.
51 Used for a determination letter
for a leveraged ESOP.
91 Used for amendments to DB plans which expresses
no opinion on the conversion from a traditional defined benefit formula to
a cash balance formula.
97 Used to show compliance with full GUST.
98 Used for multiple employer plans that meet section 413(c).
99 Used to reflect the final determination letter may not be
relied upon for the provisions of EGTRRA.
5998 Used when there is a Power of Attorney properly completed.
7000 Used to reflect a restated plan document.
7027 Used as an extension of caveat 27 when more space is needed
to identify additional executed amendments to which the determination letter
applies.
7061 Used to reflect receipt of EGTRRA amendments.

Note:

This
caveat does not give reliance as to the language of the amendments or whether
the amendments were timely adopted.

7062 Used to reflect receipt of amendments to comply with the
401(a)(9) Final and Temporary Regulations for pre-approved defined contribution
plans.

Note:

This caveat does not give reliance as to the language of the
amendments or whether the amendments were timely adopted.

7063 Used in the event that proposed amendments, or a proposed
restated plan, are included as part of the application package and a cover
letter is not included in the package.

Exhibit 7.13.5-15 
(03-01-2006)
Letter 835 (DO/CG)
Favorable Determination Letter

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  We have made a favorable
determination on your plan identified above based on the information 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.
2
(Automatic)

  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.
3
(Automatic)

  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. This publication also provide examples
of the effects of a plans operation on its qualified status and discusses
the reporting requirements for qualified plans. Please read Publication 794.
4
(Automatic) 		 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.
5
(Selective) 		 This determination does not indicate
that the Internal Revenue Service is passing on the actuarial soundness of
the plan or on the reasonableness of the actuarial computations.
6
(Selective) 		 This determination is subject to your
adoption of the proposed amendments submitted in your letter dated [20V].
The proposed amendments should be adopted on or before the date prescribed
by the regulations under Code section 401(b).
7
(Selective) 		 This determination also applies to the
proposed amendments dated [20V].
8
(Selective) 		 This plan applies only to employees who
can retire and obtain benefits during the term for which it is drawn; no other
employees are considered covered. Therefore, the provisions of Code section
404 will be applied only to covered employees.
9
(Selective) 		 Not having been created or organized
in the United States, the trust is not a qualified trust under Code section
401(a) and is not exempt under section 501(a). Based on the information you
submitted, however, we have determined that the trust is part of a plan which
meets the requirements of section 401(a) in all other respects. It would have
qualified for exemption under section 501(a) except for the fact that it was
created or organized outside the United States. Therefore, distributions to
beneficiaries will be taxable as though made through an exempt trust, as provided
in section 402(e)(5). Deductions are allowable as provided in Code section
404(a)(4) for contri-
10
(Selective) 		 butions made by the employer, which is
a domestic corporation or resident of the United States.
11
(Selective) 		 This determination does not apply beginning
with any year in which discrimination prohibited by Code section 401(a)(4)
arises because of the years of service weighing factor applied in allocating
employer contributions. (See Rev. Rul. 84–155, 1984–2 C.B. 95.)
12
(Selective) 		 This determination expresses an opinion
on whether the amendment(s), in and of itself, affects the continued qualified
status of the plan under Code section 401 and the exempt status of the related
trust under section 501(a). It is not an opinion on the qualification of the
plan as a whole and the exempt status of the related trust as a whole. If
this is a multiple employer plan, the employer receiving this letter should
mail a copy to all other employers who received a letter on the plan as a
whole and continue to maintain the plan.
13
(Selective) 		 Your plan does not consider total compensation
for purposes of figuring benefits. In operation, the provision may discriminate
in favor of employees who are highly compensated. If this occurs, your plan
will not remain qualified.
14
(Selective) 		 This determination applies to plan year(s)
beginning after [20V], provided restorations are made to all affected participants.
15
(Selective) 		 This determination applies to plan year(s)
beginning after [20V].
16
(Selective) 		 This is not a determination as to the
effect this plan may have on the exclusion allowance under Code section 403(b).
(See Rev. Rul. 75–481, 1975–2 C.B. 188.)
17
(Selective) 		 Permission is granted to amend the plan
after expiration of the remedial amendment period.
19
(Selective) 		 This plan meets the requirements of Code
sections 401(a) and 409.
20
(Selective) 		 Based on the facts at the time of this
determination, the contributions and benefits in two or more plans were compared
and determined to satisfy the requirements of Code section 401(a)(4). If those
facts change materially and discrimination results, this letter will no longer
apply.
21
(Selective) 		 Based on the information you have supplied,
you are a member of an Affiliated Service Group.
22
(Selective) 		 Based on the information you have supplied,
this plan satisfies the requirements of Code section 414(n), as amended by
the Small Business Job Protection Act (SBJPA).
23
(Selective) 		 Based on the information you have supplied,
you are not a member of an Affiliated Service Group.
24
(Selective) 		 Based on the information you have supplied,
the plan is not subject to the requirements of Code section 414(n), as amended
by the Small Business Job Protection Act (SBJPA).
25
(Selective) 		 Your plan does not provide for contributions
on behalf of participants not employed on the allocation date. In operation,
the provision may discriminate in favor of employees who are stockholders,
officers or highly compensated. If this discrimination occurs, your plan will
not remain qualified. (See Rev. Rul. 76–250, 1976–2 C.B 124.)
26
(Selective) 		 This determination letter is applicable
for the amendment(s) executed on [20V].
27
(Selective) 		 This determination letter is also applicable
for the amendment(s) dated on [20V].
28
(Selective) 		 This determination letter is applicable
for the plan adopted on [20V].
34
(Selective) 		 This letter does not express an opinion
as to whether disability benefits or medical care benefits are acceptable
as accident or health plan benefits, nor does it express an opinion on the
taxability of such benefits under Code section(s) 105 or 106.
35
(Selective) 		 Your plan’s qualified status will
be adversely affected if plan assets are returned to you before the plan’s
liabilities to all plan participants are satisfied. To satisfy plan liabilities,
you must either purchase guaranteed annuity contracts, or make cash distributions
as soon as administratively possible. When you receive these excess plan assets,
you should notify the Service of the date(s) you receive such assets and the
date(s) guaranteed annuity contracts were purchased, or the date(s) cash distributions
were paid for all participants. The enclosed benefit assurance form may be
used for this purpose.
39
(Selective) 		 This determination is conditioned upon
your requesting and receiving approval for a change in funding method for
revision of the amortization base and period consistent with the Treasury,
DOL, and PBGC Implementation Guidelines issued by Treasury on May 24, 1984.
(See Rev. Proc. 78–37, 1978–2 C.B. 540.) This approval must be
requested within three months from the date of this letter.
43
(Selective) 		 This plan is an employee stock ownership
plan with a cash or deferred arrangement described in Code section 401(k).
51
(Selective) 		 This plan satisfies the requirements
of Code section 4975(e)(7).
81
(Selective) 		 This plan qualifies for Extended Reliance
described in the last paragraph of Publication 794 under the caption “Limitations of a Favorable Determination Letter”
.
83
(Selective) 		 Based on the information supplied, we
have determined that your plan meets the requirements of section 401(a) of
the Internal Revenue Code for the plan year(s) ending [20V]. We have found
that the cash or deferred arrangement that is a part of your plan does not
meet the requirements of Code section 401(k).
In our opinion, petition
to the United States Tax Court for declaratory judgment under Code section
7476 does not apply to determinations under Code section 401(k). However,
if you do not agree with our determination regarding
84
(Selective) 		 the cash or deferred arrangement, you
can appeal within 30 days from the date of this letter. To file your appeal,
please follow the instructions in the enclosed Notice 402, Appeal Procedures
— Adverse Determination Letter on Qualification of Employee Plan, under
the heading of Regional Office Appeal.

If you do not appeal our determination
under Code section 401(k) within 30 days from the date of this letter, we
will close this determination letter request on the presumption that you agree
with our findings.

87
(Selective) 		 This letter considers the amendments
required by the Tax Reform of 1986, except as otherwise specified in this
letter.
89
(Selective) 		 Except as otherwise specified in an opinion
or notification letter regarding this plan, this letter may not be relied
upon with respect to whether the plan satisfies the changes in the qualification
requirements made by the Uruguay Round Amendments Act (GATT) Pub. L. 103–465,
the Taxpayer Relief Act of 1997 Pub. L. 105–34, and the changes in the
qualification requirements of the Small Business Job Protection Act of 1996
Pub. L. 104–188 other than the requirements of Code section 401(a)(26).
91
(Selective) 		 Issues arising from the amendment of a defined benefit
plans benefit formula to convert that formula into a cash balance type benefit
formula are under study, and this determination letter does not express an
opinion on any of these issues. A cash balance type formula generally defines
a benefit for each employee by reference to a single-sum amount, such as 10
percent of final average pay times years of service, or the amount of the
employees hypothetical account balance.
93
(Selective) 		 At your request, this letter considers the provisions
of the final regulations under section 411(d)(6) of the Code (T.D. 8900) and
may be relied upon with respect to whether the plan satisfies the requirements
of those regulations.
97
(Selective) 		 This letter considers the changes in qualification
requirements made by the Uruguay Round Agreements Act, 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.
98
(Selective) 		 Based on the information you have supplied, you are
a participating employer in a multiple employer plan under section 413(c)
of the Code.
99
(Automatic) 		 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 and Tax Relief Reconciliation Act of 2001, Pub. L 107-16.
5995
(Selective) 		 The information on the enclosed Publication
794 is an integral part of this determination. Please be sure to read and
keep it with this letter.
5996
(Automatic) 		 The requirement for employee benefits
plans to file summary plan descriptions (SPD) with the U.S. Department of
Labor was eliminated effective August 5, 1997. For more details, call 1–800–998–7542
for a free copy of the SPD card.
5997
(Selective) 		 The information on the enclosed addendum
is an integral part of this determination. Please be sure to read and keep
it with this letter.
5998
(Selective) 		 We have sent a copy of this letter to
your representative as indicated in the power of attorney.
5999
(Automatic)

  If you have questions
concerning this matter, please contact the person whose name and telephone
number are shown above.
Sincerely yours,
8500
(Automatic)

  Robert P. Bell
Manager,
EP Determinations
8501
(Automatic)

 Enclosures:
Publication
794
8502
(Selective) 		Addendum
7000
(Selective) 		This determination is conditioned upon your adoption of
the proposed restated plan as submitted with your or your representatives
letter dated [20V]. The proposed plan should be adopted on or before the date
prescribed by the regulations under Code section 401(b).
7027
(Selective) 		This determination letter is also applicable for the amendment(s)
dated on [20V].
7061
(Selective) 		This determination letter acknowledges receipt of the provisions
intended to satisfy the requirements of section 401(a) of the Code, as amended
by the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L.
107-16.
7062
(Selective) 		This determination letter acknowledges receipt of the provisions
intended to satisfy the requirements of the Final and Temporary regulations
under Section 401(a)(9) that were published in the Federal Register on April
17, 2002, 74 FR 18987.
7063
(Selective) 		This determination letter also considers the proposed amendment(s)
included with your determination letter application. The proposed amendment(s)
should be adopted on or before the date prescribed by the regulations under
Code section 401(b).
The following
selective caveats are generally no longer used, but are being published for
historical purposes. These caveats may be selected to recreate a previously
issued determination letter.
30
(HISTORICAL) 		 This determination letter does not apply to the merger,
consolidation, or transfer of assets or liabilities of a plan described in
Code section 6058(a) to, or with, another plan. It is only a determination
as to the qualification of the plan.
31
(HISTORICAL) 		 This determination letter does not apply to the merger,
consolidation, or transfer of assets or liabilities of a plan described in
Code section 6058(a) to, or with, another plan, or to whether requirements
of the income tax regulations under Code section 414(l) have been met. This
is only a determination as to the qualification of the plan.
32
(HISTORICAL) 		 This determination letter does not apply to the merger,
consolidation, or transfer of assets or liabilities of a plan described in
Code section 6058(a) to, or with, another plan.
33
(HISTORICAL) 		 This determination letter does not apply to the merger,
consolidation, or transfer of assets or liabilities of a plan described in
Code section 6058(a) to, or with, another plan. A determination has not been
made on whether the transaction met the requirements of the income tax regulations
under Code section 414(l).
36
(HISTORICAL) 		 The form of the plan satisfies those requirements
of the Tax Reform Act of 1986 and the other laws, regulations, revenue rulings,
and notices listed in section 4.01 of Rev. Proc. 88–42, 1988–2
C.B. 613, that are effective for plan years beginning before 1989.
37
(HISTORICAL) 		 This letter does not constitute a determination that
your plan satisfies the requirements of Code section 401(a)(26).
38
(HISTORICAL) 		 This determination letter considers the law in effect
before the passage of the Tax Reform Act of 1986, except as specifically stated
in this letter.
40
(HISTORICAL) 		 This letter is based upon the certification and demonstrations
you submitted pursuant to Revenue Procedure 91–41. Therefore, the certification
and demonstrations are considered an integral part of this letter. Accordingly,
YOU MUST KEEP A COPY OF THESE DOCUMENTS AS A PERMANENT RECORD OR YOU WILL
NOT BE ABLE TO RELY ON THE ISSUES DESCRIBED IN REVENUE PROCEDURE 91–41.
41
(HISTORICAL) 		 Sections 3.04 and 3.05 of Rev. Proc. 91–41 place
limitations upon the plan years for which this letter may be relied upon as
to whether the plan meets the requirements of Code section 401(a)(4).
44
(HISTORICAL) 		 This determination letter considers that the plan
contains the requirements of section 401(a)(2) of the Code as modified by
section 420 for tax years beginning before January 1, 2001. It does not consider
whether section 401(a)(2) is satisfied with respect to any particular transfer
of plan assets except the aspects of the transfer that are covered by the
plan language.
46
(HISTORICAL) 		 This letter is based upon the certification and demonstrations
you submitted pursuant to Revenue Procedure 91–66. Therefore, the certification
and demonstrations are considered an integral part of this letter. Accordingly,
YOU MUST KEEP A COPY OF THESE DOCUMENTS AS A PERMANENT RECORD OR YOU WILL
NOT BE ABLE TO RELY ON THE ISSUES DESCRIBED IN REVENUE PROCEDURE 91–66.
47
(HISTORICAL) 		 Sections 4.03 and 4.04 of Rev. Proc. 91–66 place
limitations upon the plan years for which this letter may be relied upon as
to whether the plan meets the requirements of Code section 401(a)(4).
48
(HISTORICAL) 		 In accordance with your request, this letter does
not consider whether the nondiscrimination requirements of sections 401(a)(4),
401(a)(17), 401(l) 410(b), 414(r) and 414(s) have been satisfied. This letter
may not be relied on for plan years beginning on or after January 1, 1994
(or January 1, 1996, if the plan is maintained by an organization exempt from
income taxation under section 501(a)).
49
(HISTORICAL) 		 In accordance with your request, this letter does
not consider whether the nondiscrimination requirements of sections 401(a)(4),
401(a)(17), 401(a)(26), 401(l), 410(c)(2), 414(r), and 414(s) have been satisfied.
This letter may not be relied on for plan years beginning on or after the
later of January 1, 1996, or 90 days after the opening of the first legislative
session beginning on or after January 1,1996, of the governing body with authority
to amend the plan, if that body does not meet continuously.
50
(HISTORICAL) 		 This letter does not consider whether the coverage
and nondiscrimination requirements have been satisfied with respect to former
employees.
52
(HISTORICAL) 		 This letter does not consider whether the coverage
and nondiscrimination requirements have been satisfied with respect to former
employees, or whether the plan is nondiscriminatory with respect to current
availability of rights, benefits or features that may have been prospectively
eliminated. This letter is based upon the demonstrations you submitted under
Revenue Procedure 93–10, 1993–5 I.R.B. 13. Therefore, these demonstrations
are considered an integral part of this letter. Accordingly, YOU MUST KEEP
A COPY OF THESE DOCUMENTS AS A PERMANENT RECORD OR YOU MAY NOT BE ABLE TO
REPLY ON THE ISSUES DESCRIBED IN REVENUE PROCEDURE 93–10.
54
(HISTORICAL) 		 Effective January 1, 1993, all qualified plans, including
this plan, must comply with Code section 401(a)(31). In general, section 401(a)(31)
requires plans to permit participants to elect to have an eligible retirement
distribution paid directly to an eligible retirement plan in a direct rollover.
This requirement applies to distributions made on or after January 1, 1993.
Because your application was submitted before January 1, 1993, the Service
did not review this plan for compliance with section 401(a)(31). Accordingly,
the scope of this determination letter does not extend to the plan’s
compliance with section 401(a)(31), and this determination letter may not
be relied upon
55
(HISTORICAL) 		 with respect to that issue. For more details, see
Revenue Procedure 93–12, 1993–3 I.R.B. 14.
56
(HISTORICAL) 		 Effective January 1,1993, all qualified plans must
comply with Code section 401(a)(31). In general, section 401(a)(31) requires
plans to permit participants to elect to have an eligible retirement distribution
paid directly to an eligible retirement plan in a direct rollover. This requirement
applies to distributions made on or after January 1,1993, even if the plan
is not amended to comply with the provisions until the last date allowed for
making such amendments. Because you did not specifically ask that this issue
be considered, the Service did not review the plan for compliance with section
401(a)(31). Accordingly, the scope of this determination letter does not
57
(HISTORICAL) 		 extend to the plan’s compliance with section
401(a)(31), and this determination letter may not be relied upon with respect
to that issue. For more details, see Revenue Procedure 93–12, 1993–3
I.R.B. 14.
58
(HISTORICAL) 		 Because you did not submit the amendment we requested
to conform this plan to the provisions of Code section 401(a)(31), the scope
of this determination letter does not extend to the plan’s compliance
with section 401(a)(31), and this determination letter may not be relied upon
with respect to that issue. However, distributions made from this plan on
or after January 1, 1993, must meet the requirements of section 401(a)(31).
59
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
benefits only collectively bargained employees or employees treated as collectively
bargained employees.
60
(HISTORICAL) 		 This is a governmental plan that is deemed to satisfy
the requirements of sections 401(a)(4) and 401(a)(26) of the Code, as well
as the requirements of section 401(a)(3) of the Code as in effect on September
1, 1974, until the time specified in Announcement 95–48, 1995–23
I.R.B. 13 (generally the first day of the first plan year beginning on or
after January 1, 1999). At your request, our determination has not considered
these requirements. Therefore, this letter may not be relied on with respect
to these requirements for plan years beginning on or after the date specified
in Announcement 95–48.
61
(HISTORICAL) 		 This is a plan of a tax-exempt employer and is not
required to comply with the regulations under sections 401(a)(4), 401(a)(5),
401(l), 410(b), 414(r), and 414(s) of the Code until the first day of the
first plan year beginning on or after January 1, 1997. (If this is a nonelecting
church plan described in section 410(c)(1)(B) of the Code, it is not required
to comply with the regulations under sections 401(a)(4), 401(a)(5), 401(l),
and 414(s) until the first day of the first plan year beginning on or after
January 1, 1999.) Until such time, the plan must be operated in accordance
with a reasonable, good faith interpretation of these requirements of the
Code. At your request, our
62
(HISTORICAL) 		 determination has not considered, and this letter
may not be relied on with respect to, these statutory requirements.
63
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
(disregarding any portion that benefits solely collectively bargained employees)
benefits no highly compensated employees. This letter may not be relied on
with respect to the aforementioned requirements of the Code for any plan year
in which the plan (disregarding any portion that benefits solely collectively
bargained employees) benefits any highly compensated employees.
64
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the employer
that maintains the plan employs no nonhighly compensated employees. This letter
may not be relied on with respect to the aforementioned requirements of the
Code for any plan year in which the employer employs any nonhighly compensated
employees.
65
(HISTORICAL) 		 This is a nonstandardized safe harbor plan as defined
in Rev. Proc. 93–10.
66
(HISTORICAL) 		 The specific benefits, rights, or features (if any)
for which you have provided information satisfy the nondiscriminatory current
availability requirement of section 1.401(a)(4)–4(b) of the regulations.
This letter may not be relied on with regard to whether any other benefit,
right, or feature satisfies this requirement.
67
(HISTORICAL) 		 This letter may not be relied on with regard to whether
any benefit, right, or feature satisfies the nondiscriminatory current availability
requirement.
68
(HISTORICAL) 		 This plan has been mandatorily disaggregated, permissively
aggregated, or restructured to satisfy the nondiscrimination requirements.
69
(HISTORICAL) 		 This plan satisfies the minimum coverage requirements
on the basis of the average benefit test in section 410(b)(2) of the Code.
70
(HISTORICAL) 		 At your request, this determination letter does not
express an opinion, and may not be relied on with respect to, whether the
minimum coverage requirements of section 410(b) of the Code have been satisfied.
71
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a design-based safe harbor described in the regulations.
72
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a general test described in the regulations.
73
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of the general test described in section 1.401(a)(4)–3(c)(1),
taking into account the special rule in section 1.401(a)(4)–3(c)(3)
of the regulations
74
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a nondesign-based safe harbor described in the regulations.
75
(HISTORICAL) 		 At your request, this determination letter does not
express an opinion, and may not be relied on with respect to, whether the
nondiscrimination in amount requirement of section 1.401(a)(4)–1(b)(2)
of the regulations has been satisfied.
76
(HISTORICAL) 		 This letter is issued under Rev. Proc. 93–39
and considers the amendments required by the Tax Reform Act of 1986 except
as otherwise specified in this letter.
77
(HISTORICAL) 		 This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)–4(b) of the regulations
with respect to those benefits, rights and features that are currently available
to all employees in the plan’s coverage group. For this purpose, the
plan’s coverage group consists of those employees treated as currently
benefiting for purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.
78
(HISTORICAL) 		 This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)–4(b) of the regulations
with respect to those benefits, rights, and features that are currently available
to all employees in the plan’s coverage group. For this purpose, the
plan’s coverage group consists of those employees treated as currently
benefiting for purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.
This plan also satisfies
the requirements of section 1.401(a)(4)–4(b) of
79
(HISTORICAL) 		 the regulations with respect to the specific benefits,
rights, or features for which you have provided information.
80
(HISTORICAL) 		 The specific benefits, rights, or features for which
you have provided information satisfy the nondiscriminatory current availability
requirement of section 1.401(a)(4)–4(b) of the regulations. This letter
does not express an opinion with regard to any other benefits, rights, or
features.
82
(HISTORICAL) 		 Except as otherwise specified this letter may not
be relied upon with respect to whether the plan satisfies the qualification
requirements as amended by the Uruguay Round Agreements Act, Pub. L. 103–465,
and by the Small Business Job Protection Act of 1996 (SBJPA), Pub. L. 104–108,
other than the requirements of Code section 401(a)(26).
86
(HISTORICAL) 		 Based on the information supplied, we have determined
that your plan meets the requirements of section 401(k) of the Internal Revenue
Code.
88
(HISTORICAL) 		 This letter considers the changes in the qualifications
requirements made by the Uruguay Round Agreements Act (GATT), Pub. L. 103–465,
and the Taxpayer Relief Act of 1997, Pub. L. 105–34, and the changes
in the qualifications requirements made by the Small Business Job Protection
Act of 1996, Pub. L. 104–188, that are effective before the first day
of the first plan year beginning after December 31, 1998.
90
(HISTORICAL) 		 Except as otherwise specified, this letter may not
be relied upon with respect to whether the plan satisfies the changes in the
qualification requirements made by the Uruguay Round Amendments Act (GATT)
Pub. L. 103–465, the Taxpayer Relief Act of 1997 Pub. L. 105–34,
and the changes in the qualification requirements of the Small Business Job
Protection Act of 1996 Pub. L. 104–188 other than the requirements of
Code section 401(a)(26).
92
(HISTORICAL) 		 This letter considers the changes in qualification
requirements made by the Uruguay Round Agreements Act, 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.
94
(HISTORICAL) 		 This determination letter considers the information
submitted in your letter dated [20V]
95
(HISTORICAL) 		 This determination letter also considers the information
submitted in your letter dated [20V].
96
(HISTORICAL) 		 This letter may not be relied on with respect to the
amendments made by section 314(e) of the Community Renewal Relief Act of 2000
(“CRA”) to the definitions of compensation in section 414(s)(2) and 415(c)(3)
of the Code. The plan will be deemed to satisfy the requirements of sections
414(s)(2) and 415(c)(3) as amended by CRA if the model amendments in Notice
2001-37, 2001-25 I.R.B. 1340, are adopted in accordance with the guidance
and procedures in the notice.

Exhibit 7.13.5-16 
(03-01-2006)
Letter 1132 Termination Letter Paragraph Explanations

EDS
Paragraph
Number 		  Purpose
6 For use when plan assets will
revert to the employer.
7 For use when plan must seek
a change in funding method.
9 For use when plan assets will
revert to the employer.
10 For use when determination letter
is issued on the basis of proposed amendments.
11 For use as an extension of Caveat
10 when more space is needed to identify additional proposed amendments to
which the determination letter applies.
14 Used for plans that cover only
collectively bargained employees.
36/37 For use on determination letters issued for
plans involving a foreign situs trust.
38 For plans that are members of an Affiliated
Service Group and have asked for a determination as such.
39 For plans that satisfy IRC 414(n) and have
asked for a determination as such.
40 For plans that are not members of an Affiliated
Service Group and have asked for a determination as such.
41 For plans that are not subject to section 414(n)
and have asked for a determination as such.
43 Used when there is a qualified transfer of
any excess pension assets of a defined benefit plan to a health benefits account
which is part of such plan.
44 Used for a determination letter
for a leveraged ESOP.
52 Used for terminations of defined benefit plans expressing
no opinion on the conversion from a traditional defined benefit formula to
a cash balance formula.
7002 Used to reflect a restated plan document.
7027 Used as an extension of caveat 11 when more space is needed
to identify additional executed amendments to which the determination letter
applies.
7060 Used to reflect the full vesting of participants upon termination
of the plan.
7063 This determination letter also considers the proposed amendment(s)
included with your determination letter application. The proposed amendment(s)
should be adopted on or before the date prescribed by the regulations under
Code section 401(b).

Exhibit 7.13.5-17 
(03-01-2006)
Letter 1132 (DO/CG)
Favorable Termination

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  We considered the information
you sent us and have determined that your termination of this plan does not
adversely affect its qualification for federal tax purposes. Please note that
this is not a determination regarding the effect of other federal or local
statutes.

Publication 794 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

2
(Automatic)

  it. It is very important
that you read the publication.

Even though you have terminated this
plan, we would like to remind you of certain filing obligations. The related
tax-exempt trust, custodial account, or other payers who are responsible for
making payments may be required to file information returns on Form 1099–R,
with Form 1096, for amounts paid or made available to any individual or beneficiary.
3
(Automatic)

  In addition, you must
continue to file a Form 5500 series return annually until all plan assets
are distributed. The last return required is the one filed for the year in
which distribution is completed. Be sure to check “Final Return
”
box at the top of page 1.
4
(Required) 		 This determination applies to the proposed
termination date of [20V].
5
(Selective) 		 This determination also applies to the
proposed amendments dated [20V].
6
(Selective) 		 Your plan’s qualified status will
be adversely affected if the plan assets are returned to you before the plan’s
liabilities to all plan participants are satisfied. To satisfy plan liabilities,
you must either purchase guaranteed annuity contracts, or make cash distributions
as soon as administratively possible. When you receive these excess plan assets,
you should notify the Service of the date(s) you receive such assets and the
date(s) guaranteed annuity were purchased, or the date(s) cash distributions
were paid for all participants. The enclosed benefit assurance form may be
used for this purpose.
7
(Selective) 		 This determination is conditioned upon
your requesting and receiving approval for a change in funding method for
revision of the amortization base and period consistent with the Treasury,
DOL, and PBGC Implementation Guidelines issued by Treasury on May 24, 1984.
(See Rev. Proc. 78–37, 1978–2 C.B. 540.) This approval must be
requested within three months from the date of this letter.
9
(Selective) 		 The asset reversion received by the employer
as a result of this termination may be subject to excise tax under the provisions
of Code section 4980. If so, Form 5330 must be filed, and the excise tax paid
by the end of the month following the month in which the reversion occurred
(section 5072 of the Technical and Miscellaneous Revenue Act of 1988).
10
(Selective) 		 This determination is subject to your
adoption of the proposed amendments submitted in your letter dated [20V].
The proposed amendments should be adopted on or before the date prescribed
by the regulations under Code section 401(b).
11
(Selective) 		 This determination also applies to the
amendments dated [20V].
36
(Selective) 		 Not having been created or organized
in the United States, the trust is not a qualified trust under Code section
401(a) and is not exempt under section 501(a). Based on the information you
submitted, however, we have determined that the trust is part of a plan which
meets the requirements of section 401(a) in all other respects. It would have
qualified for exemption under section 501(a) except for the fact that it was
created or organized outside the United States. Therefore, distributions to
beneficiaries will be taxable as though made through an exempt trust, as provided
in section 402(e)(5). Deductions are allowable as provided in Code section
404(a)(4) for contri-
37
(Selective) 		 butions made by the employer, which is
a domestic corporation or resident of the United States.
38
(Selective) 		 Based on the information you have supplied,
you are a member of an Affiliated Service Group.
40
(Selective) 		 Based on the information you have supplied,
you are not a member of an Affiliated Service Group.
43
(Selective) 		 This determination letter considers that
the plan contains the requirements of section 401(a)(2) of the Code as modified
by section 420 for tax years beginning before January 1, 2001. It does not
consider whether section 401(a)(2) is satisfied with respect to any particular
transfer of plan assets except the aspects of the transfer that are covered
by the plan language.
44
(Selective) 		 This plan satisfies the requirements
of Code section 4975(e)(7).
51
(Selective) 		 Based on the information supplied, we
have determined that your plan meets the requirements of section 401(k) of
the Internal Revenue Code.
52
(Selective) 		 Issues arising from the amendment of a defined benefit
plans benefit formula to convert that formula into a cash balance type benefit
formula are under study, and this determination letter does not express an
opinion on nay of these issues. A cash balance type formula generally defines
a benefit for each employee by reference to a single-sum amount, such as 1-
percent of final average pay times years of service, or the amount of the
employees hypothetical account balance.
5996
(Automatic) 		 The requirement for employee benefits
plans to file summary plan descriptions (SPD) with the U.S. Department of
Labor was eliminated effective August 5, 1997. For more details, call 1–800–998–7542
for a free copy of the SPD card.
5997
(Selective) 		 The information on the enclosed addendum
is an integral part of this determination. Please be sure to read and keep
it with this letter.
5998
(Selective) 		 We have sent a copy of this letter to
your representative as indicated in the Power of Attorney.
5999
(Automatic)

  Please keep this letter
in your permanent records. If you have questions concerning this matter, please
contact the person whose name and telephone number are shown above.
Sincerely
yours,
8500
(Automatic)

 Robert P. Bell
Manager, EP
Determinations
8501
(Automatic)

 Enclosures:
Publication
794
8502
(Selective) 		Addendum
8503
(Selective) 		Benefit Assurance Form
7002
(Selective) 		This determination is conditioned upon your adoption of
the proposed restated plan as submitted with your representatives letter
dated [20V]. The proposed plan should be adopted on or before the date prescribed
by the regulations under code section 401(b).
7027
(Selective) 		This determination letter is also applicable for the amendment(s)
dated on [20V].
7060
(Selective) 		This letter is contingent upon the restoration of vested
benefits for the affected participants as agreed to in your or your representatives
letter dated [20V].
7063
(Selective) 		This determination letter also considers the proposed amendment(s)
included with your determination letter application. The proposed amendment(s)
should be adopted on or before the date prescribed by the regulations under
Code section 401(b).
The following
selective caveats are generally no longer used, but are being published for
historical purposes. These caveats may be selected to recreate a previously
issued determination letter.
12
(HISTORICAL) 		 The form of your plan satisfies the requirements of
the Internal Revenue Code that are effective on or before the last day of
the 1988 plan year; and, because the conditions of section III of Notice 88–131
are satisfied, the form of your plan is deemed to satisfy the requirements
of the Internal Revenue Code that are effective as of the termination date.
13
(HISTORICAL) 		 Because a transfer of assets was completed after January
30, 1986 and prior to August 10, 1988, this determination is conditioned upon
the operational compliance of the transferee plan with the transitional rule
of section 1.411(d)–4, Q & A 3(c) of the final income tax regulations,
retroactive to the date of the transfer.
14
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
benefits only collectively bargained employees or employees treated as collectively
bargained employees.
15
(HISTORICAL) 		 This is a governmental plan that satisfies the requirements
of sections 401(a)(4), 401(a)(17), 401(a)(26), and 410(c) of the Code until
the time specified in section 1.401(a)(4)–13(b) of the regulations (generally
the first day of the first plan year beginning on or after January 1, 1996).
At your request, our determination has not considered these requirements.
For plan years beginning on or after the date specified in section 1.401(a)(4)–13(b),
this letter may not be relied on with respect to the aforementioned requirements
of the Code and the plan may have to be amended at that time.
16
(HISTORICAL) 		 This is a plan of a tax-exempt employer and is not
required to comply with the requirements of regulations under sections 401(a)(4),
401(a)(17), 401(I), 414(s), or, if applicable, 410(b) of the Code until the
first day of the first plan year beginning on or after January 1, 1996. At
your request, our determination has not considered these requirements. Until
such time, the plan must be operated in accordance with a reasonable, good
faith interpretation of these requirements of the Code. This letter may not
be relied on with respect to these requirements and, for plan years beginning
on or after January 1, 1996, the plan may have to be amended to comply with
the require-
17
(HISTORICAL) 		 ments of the aforementioned regulations.
18
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
(disregarding any portion that benefits solely collectively bargained employees)
benefits no highly compensated employees. This letter may not be relied on
with respect to the aforementioned requirements of the Code for any plan year
in which the plan (disregarding any portion that benefits solely collectively
bargained employees) benefits any highly compensated employees.
19
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the employer
that maintains the plan employs no nonhighly compensated employees. This letter
may not be relied on with respect to the aforementioned requirements of the
Code for any plan year in which the employer employs any nonhighly compensated
employees
20
(HISTORICAL) 		 This is a nonstandardized safe harbor plan as defined
in Rev. Proc. 93–10.
21
(HISTORICAL) 		 The specific benefits, rights, or features (if any)
for which you have provided information satisfy the nondiscriminatory current
availability requirement of section 1.401(a)(4)–4(b) of the regulations.
This letter may not be relied on with regard to whether any other benefit,
right, or feature satisfies this requirement.
22
(HISTORICAL) 		 This letter may not be relied on with regard to whether
any benefit, right, or feature satisfies the nondiscriminatory current availability
requirement.
23
(HISTORICAL) 		 This plan has been mandatorily disaggregated, permissively
aggregated, or restructured to satisfy the nondiscrimination requirements.
24
(HISTORICAL) 		 This plan satisfies the minimum coverage requirements
on the basis of the average benefit test in section 410(b)(2) of the Code.
25
(HISTORICAL) 		 At your request, this determination letter does not
express an opinion, and may not be relied on with respect to, whether the
minimum coverage requirements of section 410(b) of the Code have been satisfied.
26
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a design-based safe harbor described in the regulations.
27
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a general test described in the regulations.
28
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of the general test described in section 1.401(a)(4)–3(c)(1),
taking into account the special rule in section 1.401(a)(4)–3(c)(3)
of the regulations.
29
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a nondesign-based safe harbor described in the regulations.
30
(HISTORICAL) 		 At your request, this determination letter does not
express an opinion, and may not be relied on with respect to, whether the
nondiscrimination in amount requirement of section 1.401(a)(4)–1(b)(2)
of the regulations has been satisfied.
31
(HISTORICAL) 		 This letter is issued under Rev. Proc. 93–39
and considers the amendments required by the Tax Reform Act of 1986 except
as otherwise specified in this letter.
32
(HISTORICAL) 		 This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)–4(b) of the regulations
with respect to those benefits, rights, and features that are currently available
to all employees in the plan’s coverage group. For this purpose, the
plan’s coverage group consists of those employees treated as currently
benefiting for purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.
33
(HISTORICAL) 		 This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)–4(b) of the regulations
with respect to those benefits, rights, and features that are currently available
to all employees in the plan’s coverage group. For this purpose, the
plan’s coverage group consists of those employees treated as currently
benefiting for purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.

This plan also
satisfies the requirements of section 1.401(a)(4)–4(b) of

34
(HISTORICAL) 		 the regulations with respect to the specific benefits,
rights, or features for which you have provided information.
35
(HISTORICAL) 		 The specific benefits, rights, or features for which
you have provided information satisfy the nondiscriminatory current availability
requirement of section 1.401(a)(4)–4(b) of the regulations. This letter
does not express an opinion with regard to any other benefits, rights, or
features.
46
(HISTORICAL) 		 This is a governmental plan that is deemed to satisfy
the requirements of sections 401(a)(4) and 401(a)(26) of the Code, as well
as the requirements of section 401(a)(3) of the Code as in effect on September
1, 1974, until the time specified in Announcement 95–48, 1995–23
I.R.B. 13 (generally the first day of the first plan year beginning on or
after January 1, 1999). At your request, our determination has not considered
these requirements. Therefore, this letter may not be relied on with respect
to these requirements for plan years beginning on or after the date specified
in Announcement 95–48.
47
(HISTORICAL) 		 This is a plan of a tax-exempt employer and is not
required to comply with the regulations under sections 401(a)(4), 401(a)(5)
401(l), 410(b), 414(r), and 414(s) of the Code until the first day of the
first plan year beginning on or after January 1, 1997. (If this is a nonelecting
church plan described in section 410(c)(1)(B) of the Code, it is not required
to comply with the regulations under sections 401(a)(4), 401(a)(5), 401(l),
and 414(s) until the first day of the first plan year beginning on or after
January 1, 1999.) Until such time, the plan must be operated in accordance
with a reasonable, good faith interpretation of these requirements of the
Code. At your request, our
48
(HISTORICAL) 		 determination has not considered, and this letter
may not be relied on with respect to, these statutory requirements..
49
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
(disregarding any portion that benefits solely collectively bargained employees)
benefits no highly compensated employees. This letter may not be relied on
with respect to the aforementioned requirements of the Code for any plan year
in which the plan (disregarding any portion that benefits solely collectively
bargained employees) benefits any highly compensated employees
50
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the employer
that maintains the plan employs no nonhighly compensated employees. This letter
may not be relied on with respect to the aforementioned requirements of the
Code for any plan year in which the employer employs any nonhighly compensated
employees.

Exhibit 7.13.5-18 
(03-01-2006)
Letter 2232 (DO/CG)
Qualified Plan with Non-Qualified 401(k)
Arrangement

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Required)

  Based on the information
supplied, we have determined that your plan meets the requirements of section
401(a) of the Internal Revenue Code for the plan year(s) ending [20V]. However,
we have found that the cash or deferred arrangement that is a part of your
plan does not meet the requirements of Code section 401(k).
2
(Automatic)

  In our opinion, petition
to the United States Tax Court for declaratory judgment under Code section
7476 does not apply to determinations under Code section 401(k). However,
if you do not agree with our determination regarding the cash or deferred
arrangement, you can appeal within 30 days from the date of this letter. To
file your appeal, please follow the instructions in the enclosed Notice 402,
Appeal Procedures — Adverse Determination Letter on Qualification of
Employee Plan, under the heading of Regional Office Appeal.
3
(Automatic)

  If you do not appeal our
determination under Code section 401(k) within 30 days from the date of this
letter, we will close this determination letter request on the presumption
that you agree with our findings.
4
(Automatic) 		 Continued qualification of your plan
will depend on its effect in operation under its present form. (See section
1.401–1(b)(3) of the Income Tax Regulations.) The status of the plan
in operation will be reviewed periodically.
5
(Automatic) 		 The enclosed document describes some
events that will automatically nullify the favorable determination under Code
section 401(a) without specific notice from us. The document also explains
how the operation of the plan may effect a favorable determination. It also
contains information about filing requirements.
6
(Automatic) 		 This letter relates only to the status
of your plan under the Internal Revenue Code. It is not a determination of
the effect of other federal or local statutes.
5998
(Selective) 		 We have sent a copy of this letter to
your representative as indicated in your Power of Attorney.
5999
(Automatic)

  Please keep this determination
letter in your permanent records. If you have questions concerning this matter,
please contact the person whose name and telephone number are shown above.
Sincerely
yours,
8500
(Automatic)

 Robert P. Bell
Manager, EP
Determinations
8501
(Automatic)

 Enclosures:
Notice
402
Publication 794
The following
selective caveats are generally no longer used, but are being published for
historical purposes. These caveats may be selected to recreate a previously
issued determination letter.
14
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
benefits only collectively bargained employees or employees treated as collectively
bargained employees.
15
(HISTORICAL) 		 This is a governmental plan that satisfies the requirements
of sections 401(a)(4), 401(a)(17), 401(a)(26), and 410(c) of the Code until
the time specified in section 1.401(a)(4)–13(b) of the regulations (generally
the first day of the first plan year beginning on or after January 1, 1996).
At your request, our determination has not considered these requirements.
For plan years beginning on or after the date specified in section 1.401(a)(4)–13(b),
this letter may not be relied on with respect to the aforementioned requirements
of the Code and the plan may have to be amended at that time.
16
(HISTORICAL) 		 This is a plan of a tax-exempt employer and is not
required to comply with the requirements of regulations under sections 401(a)(4),
401(a)(17), 401(I), 414(s), or, if applicable, 410(b) of the Code until the
first day of the first plan year beginning on or after January 1, 1996. At
your request, our determination has not considered these requirements. Until
such time, the plan must be operated in accordance with a reasonable, good
faith interpretation of these requirements of the Code. This letter may not
be relied on with respect to these requirements and, for plan years beginning
on or after January 1, 1996, the plan may have to be amended to comply with
the require-
17
(HISTORICAL) 		 ments of the aforementioned regulations.
18
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
benefits no highly compensated employees. This letter may not be relied on
with respect to the aforementioned requirements of the Code for any plan year
in which the plan benefits any highly compensated employees.
19
(HISTORICAL) 		 This plan satisfies the minimum coverage and nondiscrimination
requirements of sections 410(b) and 401(a)(4) of the Code because the plan
(disregarding any portion that benefits solely collectively bargained employees)
benefits no highly compensated employees. This letter may not be relied on
with respect to the aforementioned requirements of the Code for any plan year
in which the plan (disregarding any portion that benefits solely collectively
bargained employees) benefits any highly compensated employees.
20
(HISTORICAL) 		 This is a nonstandardized safe harbor plan as defined
in Rev. Proc. 93–10.
21
(HISTORICAL) 		 The specific benefits, rights, or features (if any)
for which you have provided information satisfy the nondiscriminatory current
availability requirement of section 1.401(a)(4)–4(b) of the regulations.
This letter may not be relied on with regard to whether any other benefit,
right, or feature satisfies this requirement.
22
(HISTORICAL) 		 This letter may not be relied on with regard to whether
any benefit, right, or feature satisfies the nondiscriminatory current availability
requirement.
23
(HISTORICAL) 		 This plan has been mandatorily disaggregated, permissively
aggregated, or restructured to satisfy the nondiscrimination requirements.
24
(HISTORICAL) 		 This plan satisfies the minimum coverage requirements
on the basis of the average benefit test in section 410(b)(2) of the Code.
25
(HISTORICAL) 		 At your request, this determination letter does not
express an opinion on, and may not be relied on with respect to, whether the
minimum coverage requirements of section 410(b) of the Code have been satisfied.
26
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a design-based safe harbor described in the regulations.
27
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a general test described in the regulations.
28
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of the general test described in section 1.401(a)(4)–3(c)(1),
taking into account the special rule in section 1.401(a)(4)–3(c)(3)
of the regulations.
29
(HISTORICAL) 		 This plan satisfies the nondiscrimination in amount
requirement of section 1.401(a)(4)–1(b)(2) of the regulations on the
basis of a nondesign-based safe harbor described in the regulations.
30
(HISTORICAL) 		 At your request, this determination letter does not
express an opinion on, and may not be relied on with respect to, whether the
nondiscrimination in amount requirement of section 1.401(a)(4)–1(b)(2)
of the regulations has been satisfied.
31
(HISTORICAL) 		 This letter is issued under Rev. Proc. 93–39
and considers the amendments required by the Tax Reform Act of 1986 except
as otherwise specified in this letter.
32
(HISTORICAL) 		 This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)–4(b) of the regulations
with respect to those benefits, rights, and features that are currently available
to all employees in the plan’s coverage group. For this purpose, the
plan’s coverage group consists of those employees treated as currently
benefiting for purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.
33
(HISTORICAL) 		 This plan satisfies the nondiscriminatory current
availability requirements of section 1.401(a)(4)–4(b) of the regulations
with respect to those benefits, rights, and features that are currently available
to all employees in the plan’s coverage group. For this purpose, the
plan’s coverage group consists of those employees treated as currently
benefiting for purposes of demonstrating that the plan satisfies the minimum
coverage requirements of section 410(b) of the Code.
This plan also satisfies
the requirements of section 1.401(a)(4)–4(b) of
34
(HISTORICAL) 		 the regulations with respect to the specific benefits,
rights, or features for which you have provided information.
35
(HISTORICAL) 		 The specific benefits, rights, or features for which
you have provided information satisfy the nondiscriminatory current availability
requirement of section 1.401(a)(4)–4(b) of the regulations. This letter
does not express an opinion with regard to any other benefits, rights, or
features.
36
(HISTORICAL) 		 This letter may not be relied upon with respect to
whether the plan satisfies the qualification requirements as amended by the
Uruguay Round Agreements Act, Pub. L. 103–465.

Exhibit 7.13.5-19 
(03-01-2006)
Letter 2234 (DO/CG)
Letter for Returning Substantially Deficient
Plans

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic) 		 We are unable to process
your application for a determination letter regarding the plan identified
above because it does not include provisions to satisfy the latest requirements
of the law. For this reason, we are rejecting the application at this time.
Therefore, we are returning your application and our records will reflect
that there is no pending request for a determination letter regarding this
plan.
2
(Automatic) 		 We are enclosing Form
886A, Explanation of Items, which outlines some of the major areas in which
your plan is deficient. We are also enclosing the Alert Guideline Worksheet(s)
applicable to your plan, if Form 886A does not contain a complete list of
all the deficiencies. You will be able to identify any deficiencies not listed
on Form 886A by completing the Worksheet(s).
3
(Automatic) 		 The 270-day period specified
in section 7476(b) of the Internal Revenue Code (relating to declaratory judgments)
will not begin until we receive your complete and correct application. However,
if you return a complete and correct application within 30 days from the date
of this letter, we will use the original submission date for purposes of determining
the remedial amendment period under Code section 401(b).
4
(Automatic) 		 User fees are not refundable for
requests that are returned to the submitter as incomplete. If you resubmit
the request within 90 days from the date it is returned, no additional payment
will be due. However, if you resubmit the request more than 90 days after
the date of return, another user fee payment is required.

If you resubmit
your application, PLEASE ATTACH A COPY OF THIS LETTER.

5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic) 		 If you have any questions,
please contact the person whose name and telephone number are shown above.
Sincerely
yours,
8500
(Automatic) 		Robert P. Bell
Manager, EP
Determinations
8000
(Required) 		Original Submission Date:
[20V]
8001
(Selective) 		90-Day User Fee Response Date:
8002
(Automatic) 		Remedial Amendment Period Response Date:
8501
(Automatic) 		Enclosures:
Application
Form
886A
8502
(Selective) 		Alert Guideline Worksheet(s)
8503
(Automatic) 		Copy of this Letter
Envelope

Exhibit 7.13.5-20 
(03-01-2006)
Letter 2337 (DO/CG)
Letter Granting Extension of Time to Submit
Info (User Fees)

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  This is in response to
your request for additional time to resubmit your request for a determination
letter for the plan identified above.

We are granting an extension
of time to the date shown above. If you resubmit your request on or before
that date, no additional user fee payment will be due. However, if you resubmit
your request after that date, another user fee payment is required.

2
(Automatic)

  BE SURE TO ATTACH A COPY
OF THIS LETTER TO THE FRONT OF YOUR REQUEST WHEN YOU RESUBMIT IT.

If
you have any questions about this matter, please call the person whose name
and telephone number are shown above.

Sincerely yours,

8000
(Required) 		Extended Response Date:
[20V]
8600
(Automatic) 		Enclosure:
Copy of this letter

Exhibit 7.13.5-21 
(04-01-2003)
Letter 1399 (DO/CG)
Technical Advice Request Notice to Taxpayer

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic) 		 We are going to request
technical advice from our Washington D.C. Office about your employee benefit
plan.
2
(Automatic) 		 Enclosed is a statement
of the pertinent facts and questions we propose to send to the Washington
D.C. Office. If you disagree with the facts as stated, explain your disagreement
in writing. We will send your comments to the Washington D.C. Office with
our request for technical advice.
3
(Selective) 		 The Internal Revenue Code requires the
IRS to delete certain data from technical advice memoranda that are subject
to disclosure under section 6110(a) of the Internal Revenue Code. When we
send requests for technical advice, we must include either (1) a statement
of the deletions the taxpayer proposes and the statutory basis for each proposed
deletion, or (2) a statement that the only information that needs to be deleted
is the names, addresses, and taxpayer identifying numbers. Please send us
your statement of proposed deletions on a separate sheet so we can include
it with our request.
4
(Selective) 		 Your request will be open to public
inspection because it relates to the qualification of a plan or the tax exemption
of the related trust (section 6104 of the Internal Revenue Code). If we need
a statement about deletions, we will request it later.
5
(Automatic) 		 You are entitled to a conference in the
Washington D.C. Office if the decision is adverse. Please let us know whether
you want such a conference.
3000–3999
(Selective) 		 Please mail the information requested
in this letter to the following address:
(Addresses and
instructions for use of these paragraphs to be provided by the EP-DCSC Office).
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic) 		 If you have any questions,
please contact the person whose name and telephone number are shown above.
Sincerely
yours,
8500
(Automatic) 		Robert P. Bell
Manager, EP
Determinations
8000
(Required) 		Refer Reply to:
[20V]
8001
(Required) 		Required Response Date:
[20V]
8501
(Automatic) 		Enclosures:
Statement of Facts and Questions
Copy
of this letter

Exhibit 7.13.5-22 
(03-01-2006)
Letter 1935 (DO/CG)
Interested Party Transmittal

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  Thank you for your comments
concerning this plan. Enclosed is a copy of a final determination letter that
was issued for this plan.
2
(Automatic)

  Interested parties who
make comments on a determination letter request may petition the U. S. Tax
Court for a declaratory judgment regarding the determination letter if they
disagree with the determination. If you wish to file such a petition, it must
be made before 92 days after the date this letter was mailed to you.
5999
(Automatic) 		If you have any questions concerning this matter,
please contact the person whose name and telephone number are shown above.
Sincerely
yours,
8500
(Automatic) 		Robert P. Bell
Manager, EP Determinations

Exhibit 7.13.5-23 
(03-01-2006)
Letter 1936 (DO/CG)
Response to Interested Party (Standardized
Plan)

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  Thank you for your comments
concerning this plan. We have considered them and find that they do not have
an adverse effect on the plan’s qualification for favorable tax treatment.
The employer may continue to rely on our favorable opinion notification letter
issued to the plan sponsor.
5999
(Automatic) 		If you have any questions concerning this matter,
please contact the person whose name and telephone number are shown above.
Sincerely
yours,
8500
(Automatic) 		Robert P. Bell
Manager, EP Determinations

Exhibit 7.13.5-24 
(03-01-2006)
Letter 1520 (DO/CG)
Group Trust

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  Based on the information
you gave us, we have determined that this trust is a group trust arrangement
as described in Revenue Ruling 81-100, 1981-1 C.B. 326. This means that the
trust is exempt from federal income tax under Internal Revenue Code section
501(a) for the funds that equitably belong to its participating trusts that
qualify under section 401(a). The trust is also tax exempt under section 408(e)
for the funds that equitably belong to its participating individual retirement
accounts that qualify under section 408.
2
(Automatic) 		 Participation in the group trust is limited
to the pooling of assets of trusts that are parts of

* pension, profit-sharing
and stock bonus plans that qualify under section 401(a) and are tax exempt
under section 501(a),

* government plans described in section 401(a)(24),
and

* individual retirement accounts that qualify under section 408
3
(Automatic) 		 and are tax exempt under section 408(e).

 The
trust is also subject to the provisions of:

* section 502, relating
to feeder organizations,

* section 503 or 4975, relating to prohibited
transactions, and

* sections 511 to 515, relating to tax on unrelated
business income.

4
(Automatic) 		 The trustee of the group trust is governed by the
fiduciary responsibility provisions of the Employment Retirement Income Security
Act of 1974 (ERISA) and has full responsibility for investing the assets held
by the trust (subject to the exceptions explained in the Act).

The
information in this letter relates only to the status of the group trust under
the Internal Revenue Code. It does not apply to any other federal or local
statutes.

5998
(Selective) 		We have sent a copy of this letter to the representative
you named in the power of attorney you filed with us.
5999
(Automatic) 		 Please keep a copy of this letter in your permanent
records. If you have any questions about this matter, please contact the person
whose name and telephone number are shown at the top of the letter.
Sincerely
yours,
8000
(Automatic) 		 Date Trust Was Executed: [20V]
8500
(Automatic) 		Robert P. Bell
Manager, EP Determinations

Exhibit 7.13.5-25 
(03-01-2006)
Letter 3335 (DO/CG)
Case Assignment Letter

Note:

This letter is currently under revision and not being used.

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Required)

  The purpose of this letter
is to let you know that the determination letter application which you submitted
to the Internal Revenue Service has been assigned to me for evaluation and
review. Im an Employee Plans Specialist in the [18V] office.
2
(Automatic) 		 If additional information or plan amendments
are required, I will either fax, telephone, or write you. You have the right
to know why the Internal Revenue Service is asking you for additional information
and/or plan amendments. Feel free to ask for an explanation when you receive
our request.
3
(Automatic) 		 If you choose to be represented by an
authorized power of attorney, I will keep you both informed of the status
of your application by sending copies of any written correspondence to you
as well as to your representative.
4
(Automatic) 		 While most applications are processed uneventfully,
if it happens that we cant reach an agreement as to your plans qualified
status, I will fully discuss the issues with you and provide you with a complete
explanation of your appeal rights.
5
(Automatic) 		 If you have any questions about your application and
its progress through the approval program you can reach me Monday through
Friday at [20V]
6
(Automatic) 		 during the hours of [20V]. You may leave a voicemail
message at any time of the day. In addition you can visit the Internal Revenue
Services Internet Web Site covering retirement plans at www.irs.gov/ep. Questions
and answers of general interest are featured at this web site location.
7
(Required) 		 Sincerely,
[20V]
8
(Automatic) 		 Employee Plans Specialist

Exhibit 7.13.5-26 
(04-01-2003)
Letter 2927 (DO/CG)
Dishonored User Fee Check Letter

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Required) 		The check submitted with your application for
a determination letter, in the amount show above, has been dishonored by the
bank due to insufficient funds.
2
(Selective) 		 In addition, based on a comparison of the
information in your application and the user fee schedule, the payment originally
submitted was for an incorrect amount.
3
(Automatic) 		 We cannot process your application further
until we receive a certified check or money order in the amount due shown
above.
4
(Automatic) 		 Please submit your payment within 10 days
and INCLUDE A COPY OF THIS LETTER WITH YOUR RESPONSE. No determination letter
will be issued until full payment is received.
5
(Automatic) 		 If we do not hear from you in 10 days,
we will close your case and return your application to you.
6
(Automatic) 		 If you have any questions, please contact
the person whose name and telephone number are shown in the heading of this
letter.
7
(Automatic) 		 Thank you for your cooperation.
Sincerely
yours,
EP/EO Screener
8010
(Required) 		 Amount of Check:
[10V]
8011
(Required) 		Amount Due:
[10V]

Exhibit 7.13.5-27 
(04-01-2003)
Letter 3577 (DO/CG)
Quality Assurance Staff Assignment Letter

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)

  The initial review of
your determination letter application has been completed and the file has
been forwarded for a final evaluation by our Quality Assurance staff. This
review is a vital part of our determination letter system that exists to ensure
that cases are processed in accordance with all existing technical and procedural
guidelines. Once our review is completed, we will expedite the issuance of
your determination letter..
2
(Automatic) 		 If you have any questions concerning
this matter, please contact the person whose name and telephone number are
shown above.
Sincerely yours,
8500
(Automatic) 		Gary Runge
Manager, EP Determinations
Quality Assurance

Exhibit 7.13.5-28 
(03-01-2006)
Form 2693
Acknowledgement Form for Filing of Determination,
Notification, or Advisory Letter Request

EDS
Paragraph
Numbers 		Text
  Date of this Letter:
  Person to Contact:
  Telephone Number:
  DLN
  Days to Process:
  User Fee Paid:
  Plan Name:
  Plan Number:
1
(Automatic)

  ACKNOWLEDGEMENT OF YOUR
REQUEST
3
(Automatic) 		 We have received your application for
a determination, notification, or advisory letter concerning the qualification
of your plan and have assigned it the document locator number listed above.
You should refer to that number in any communication with us about your application.
5
(Automatic) 		 We will review your plan and send a reply
as soon as possible. However, we must process applications in the order that
we receive them. If you do not hear from us within the time period for processing
requests, shown above, and want to write again, please include your telephone
number and the hours you can be reached, and a copy of this letter.

 Thank
you for your cooperation.

Exhibit 7.13.5-29 
(04-01-2003)
Form 2706
Acknowledgement of Filing Form 5310A

EDS
Paragraph
Numbers 		Text
  Date of this Letter:
  Person to Contact:
  Telephone Number:
  DLN:
  User Fee Paid:
  Plan Name:
  Plan Number:
 
1
(Automatic)

  ACKNOWLEDGEMENT OF FILING
FORM 5310A
3
(Automatic) 		 We have received your Form 5310A, Notice
of Plan Merger or Consolidation, Spin Off, or Transfer of Plan Assets or Liabilities;
Notice of Qualified Separate Lines of Business, and have assigned it the document
locator number above. You do not need to respond to this acknowledgement letter;
however, if you want to contact us about your notice, please refer to your
document locator number.
 Thank you for your cooperation.

Exhibit 7.13.5-30 
(03-01-2006)
Letter 2441 (DO/CG)
Letter for Returning Substantially Deficient
Volume Submitter (HISTORICAL)

EDS
Paragraph
Numbers 		Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic) 		 We are unable to process
your application for a notification letter regarding the plan identified above
because it does not include provisions to satisfy the latest requirements
of the law. For this reason, we are rejecting the application at this time.
Therefore, we are returning your application and our records will reflect
that there is no pending request for a notification letter regarding this
plan.
2
(Automatic) 		 We are enclosing Form
886A, Explanation of Items, which outlines some of the major areas in which
your plan is deficient. We are also enclosing the Alert Guideline Worksheet(s)
applicable to your plan, if Form 886A does not contain a complete list of
all the deficiencies. You will be able to identify any deficiencies not listed
on Form 886A by completing the Worksheet(s).
3
(Automatic) 		 User fees are not refundable for
requests that are returned to the submitter as incomplete. If you resubmit
the request within 90 days from the date it is returned, no additional payment
will be due. However, if you resubmit the request more than 90 days after
the date of return, another user fee payment is required. If you resubmit
your application, PLEASE ATTACH A COPY OF THIS LETTER.
5998
(Selective) 		 We have sent a copy of this letter
to your representative as indicated in your Power of Attorney.
5999
(Automatic) 		 If you have any questions,
please contact the person whose name and telephone number are shown in the
heading of this letter.
Sincerely yours,
8500
(Automatic) 		Robert P. Bell
Manager, EP
Determinations
8000
(Automatic) 		90-Day User Fee Response Date:

Law Offices of Darrin T. Mish, PA

100 S. Edison Ave. Suite A, PO Box 3414, Tampa, FL 33606 (813) 229-7100
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