EX-5.2 3 a08-9234_1ex5d2.htm EX-5.2

EXHIBIT 5.2

 

INTERNAL REVENUE SERVICE

 

DEPARTMENT OF THE TREASURY

P.O. BOX 2508

 

 

CINCINNATI, OH 45201

 

 

 

 

 

 

 

Employer Identification Number:

Date: Dec 03, 2004

 

31-0345740

 

 

DLN:

THE KROGER CO

 

17007276010013

C/O WILLIAM M FREEDMAN

 

Person to Contact:

DINSMORE & SHOHL

 

MARCIA J BERNSTEIN

ID#  11160

1900 CHEMED CENTER 255 E FIFTH ST

 

Contact Telephone Number:

CINCINNATI, OH 45202-0000

 

(877) 829-5500

 

 

Plan Name:

 

 

THE KROGER CO SAVINGS PLAN

 

 

 

 

 

Plan Number:  004

 

 

 

 

 

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 statues.

 

                                                This determination is subject to your adoption of the proposed amendments submitted in your letter dated November 10, 2004.  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 September 29, 2003.

 

                                                This determination letter does not apply to the merger, consolidation, or transfer of assets of 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.

 

 

 


 

 

THE KROGER CO

 

 

                                                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 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 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,

 

 

 

 

 

 

 

 

/s/ Paul T. Shultz

 

 

Paul T. Shultz

 

 

Director,

 

 

Employee Plans Determinations Redesign

 

Enclosures:

Publication 794

Addendum

 

 

 

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THE KROGER CO

 

 

                                                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.

 

                                                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.

 

 

 

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