EX-5.4 5 dex54.htm INTERNAL REVENUE SERVICE DETERMINATION LETTER DATED MARCH 4, 2003 Internal Revenue Service determination letter dated March 4, 2003

Exhibit 5.4

LOGO

FACSIMILE TRANSMITTAL SHEET

 

TO:    FROM:

Sue Frey

   

Kris Brock

COMPANY:    DATE:

GE Asset Management

   

11/4/2008

FAX NUMBER:    TOTAL NO. OF PAGES INCLUDING COVER:

(203)356-3103

   

10

PHONE NUMBER:    SENDER’S PHONE NUMBER

(203)708-3158

   

937 490 7143

SUBJECT:    SENDER’S FAX NUMBER

IRS Determination Letters

   

937 490 7154

MESSAGE
NOTES/COMMENTS:   

STRICTLY PRIVATE

This fax is intended only for the use of the addressee and may contain confidential information. If you are not the intended recipient, you are notified that any dissemination, distribution, or copying is strictly prohibited. If you have received this fax in error, please notify us immediately by telephone and return it to us at the above address via the United States Postal Service. We will reimburse you any costs you incur in notifying us and returning it to us. Thank you.

 

15

INTERNAL REVENUE SERVICE    DEPARTMENT OF THE TREASURY
P. O. BOX 2508      
CINCINNATI, OH 45201    Employer Identification Number:   
  

31-0538649

   
Date: MAR 14 2003    DLN:   
  

17007059142012

   
ELANO CORPORATION    Person to Contact:    ID# 52714
2455 DAYTON XENIA RD   

DAVID C. LONG

   
DAYTON, OH 45434    Contact Telephone Number:   
  

(877) 829-5500

   
   Plan Name:   
  

ELANO CORPORATION MONEY PURCHASE PENSION PLAN

   
   Plan Number: 002   

Dear Applicant:

We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal. Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.

Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.

The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plan’s operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.

This letter relates only to the status of your plan under the Internal Revenue Code. It is not a determination regarding the effect of other federal or local statutes.

This determination is subject to your adoption of the proposed amendments submitted in your letter dated Feb. 21, 2002. The proposed amendments should be adopted on or before the date prescribed by the regulations under Code section 401(b).

This determination also applies to the proposed amendments dated March 10, 2003.

This determination letter is applicable for the amendment(s) executed on Dec. 26, 1996.

This determination letter is also applicable for the amendment(s) dated on Feb. 11, 1998.

Letter 835 (DO/CG)

ELANO CORPORATION

 

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. 305-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554.

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.

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.

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 in 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,

LOGO

Paul T. Shultz
Director,
Employee Plans Rulings & Agreements

Enclosures:

Publication 794

Addendum

Letter 835 (DO/CG)

 

-2-

ELANO CORPORATION

 

This determination letter is also applicable for the amendment(s) dated on Feb. 18, 1998.

Letter 835 (DO/CG)

 

-3-

INTERNAL REVENUE SERVICE   DEPARTMENT OF THE TREASURY
P. O. BOX 2508    
CINCINNATI, OH 45201    
  Employer Identification Number:  
Date: MAR 14 2003  

31-0538649

  
  DLN:  
 

17007059142022

  
ELANO CORPORATION   Person to Contact:  
2455 DAYTON XENIA RD  

DAVID C. LONG

   ID# 52714
DAYTON, OH 45434   Contact Telephone Number:  
 

(877) 829-5500

  
  Plan Name:  
 

ELANO CORPORATION PROFIT SHARING

PLAN

  
  Plan Number: 001  

Dear Applicant:

We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.

Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.

The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plan’s operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.

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.

This determination is subject to your adoption of the proposed amendments submitted in your letter dated Feb. 21, 2002. The proposed amendments should be adopted on or before the date prescribed by the regulations under Code section 401(b).

This determination letter is applicable for the amendment(s) executed on Feb. 26, 1997.

This determination letter is also applicable for the amendment(s) dated on Feb. 11, 1998.

This letter considers the changes in qualification requirements made by

Letter 835 (DO/CG)

ELANO CORPORATION

 

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.

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.

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.

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 in 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,

LOGO

Paul T. Shultz
Director,
Employee Plans Rulings & Agreements

Enclosures:

Publication 794

Addendum

Letter 835 (DO/CG)

 

-2-

ELANO CORPORATION

 

This determination letter is also applicable for the amendment(s) dated on Feb. 18, 1998.

Letter 835 (DO/CG)

 

-3-

INTERNAL REVENUE SERVICE    DEPARTMENT OF THE TREASURY
P. O. BOX 2508   
CINCINNATI, OH 45201   

 

   Employer Identification Number:   
Date: MAR 14 2003   

31-0538649

   
   DLN:   
  

17007059142022

   
ELANO CORPORATION    Person to Contact:   
2455 DAYTON XENIA RD   

DAVID C. LONG

    ID# 52714
DAYTON OH 45434    Contact Telephone Number:   
  

(877) 829-5500

   
   Plan Name:   
  

ELANO CORPORATION 401K SAVINGS PLAN

   
   Plan Number: 003   

Dear Applicant:

We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.

Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.

The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plan’s operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.

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.

This determination is subject to your adoption of the proposed amendments submitted in your letter dated Feb. 21, 2002. The proposed amendments should be adopted on or before the date prescribed by the regulations under Code section 401(b).

This determination also applies to the proposed amendments dated March 10, 2003.

This determination letter is applicable for the amendment(s) executed on Dec. 26, 1996.

This determination letter is also applicable for the amendment(s) dated on Feb. 11. 1998.

Letter 835 (DO/CG)

ELANO CORPORATION

 

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.

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.

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.

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 in 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,

LOGO

Paul T. Shultz
Director,
Employee Plans Rulings & Agreements

Enclosures:

Publication 734

Addendum

Letter 835 (DO/CG)

 

-2-

ELANO CORPORATION

 

This determination letter is also applicable for the amendment(s) dated on Feb. 18, 1998.

Letter 835 (DO/CG)

 

-3-