IRS FAVORABLE DETERMINATION
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DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR
P. O. BOX 2508
CINCINNATI, OH 45201
Date: FEB 09 1999
Employer Identification Number:
59-6000289
DLN:
17007239028048
Person to Contact:
RUDOLPH A BOLDREGHINI ID# 31070
Contact Telephone Number:
(877) 829-5500
Plan Name:
CITY OF CLEARWATER FLORIDA MONEY
PURCHASE PENSION PLAN
Plan Number: 002
CITY OF CLEARWATER FLORIDA
100 S MYRTLE AVENUE
CLEARWATER, FL 34616-5520
Dear Applicant:
We have made a favorable determination on your plan, identified above,
Based on the information supplied. Please keep this letter in your permanent
records.
Continued qualification of the plan under its present form will depend
on its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some events that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
This letter relates only to the status of your plan under the Internal
Revenue Code. It is not a determination regardlng the effect of other federal
or local statutes.
This determination letter lS applicable for the amendment(s) executed
on August 11, 1998.
This determination letter lS applicable for the plan adopted on
August 28, 1997.
Except--a-s-o'therwise-speeified,-this letter mayuQt be relied ul?on with
respect to whether the plan satisfies the changes In the qualificatlon
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 Protectlon Act of 1996
Pub. L. 104-188 other than the requirements of Code section 401(a)(26).
The information on the enclosed Publication 794 is an integral part of
this determination. Please be sure to read and keep it with thls letter.
The, requirement. for employee benefits plans to file summary plan
descrlptlons (SPD) wlth 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.
Letter 835 (DOjCG)
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CITY OF CLEARWATER FLORIDA
The information on the enclosed addendum is an integral part of
this determination. Please be sure to read and keep it with this letter.
We have sent a copy of this letter to your representative as indicated ln
the power of attorney.
If you have questions concerning this matter, please contact the person
whose name and telephone number are shown above. .
Sincerely yours,
~~~
District Director
Enclosures:
Publication 794
Addendum
Letter 835 (DOjCG)
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CITY OF CLEARWATER FLORIDA
This letter supersedes our letter dated on or about October 30, 1998.
This superseding letter is based upon representations made by you or your
representative in a telephone call or letter of November 9, 1998.
Letter 835 (DOjCG)