Internal Revenue Manual - 7.13.5 Letter Generation

Part 7. Rulings and Agreements
Chapter 13. Employee Plans Automated Processing Procedures
Section 5. Letter Generation

7.13.5.1 (04-01-2003)
Overview

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

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

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

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.
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

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).
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

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.
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

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

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

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.
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

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.
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.
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.
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

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 plan's 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 plan's 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 employee's 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 representative's 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 plan's 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 employee's 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 representative's 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 representative's 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. I'm 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 can't reach an agreement as to your plan's 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 Service's 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:

Part 7. Rulings and Agreements

Chapter 13. Employee Plans Automated Processing Procedures

Section 5. Letter Generation

7.13.5 Letter Generation

7.13.5.1 (04-01-2003)Overview

7.13.5.2 (04-01-2003)Specific Instructions

7.13.5.2.1 (04-01-2003)Automatic Paragraphs

7.13.5.2.2 (04-01-2003)Required Paragraphs

7.13.5.2.3 (04-01-2003)Selective Paragraphs

7.13.5.2.4 (04-01-2003)Customized Paragraphs

7.13.5.3 (04-01-2003)Letter Text

7.13.5.3.1 (03-01-2006)Entity Information

7.13.5.3.2 (03-01-2006)Signature & Date

7.13.5.4 (04-01-2003)EP Development Letter

7.13.5.4.1 (04-01-2003)Other EP Letters

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

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

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

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

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

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

Note:

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

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

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

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

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

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

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

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

Note:

Note:

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

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

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

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

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

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

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

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

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

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

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

Note:

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

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

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

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

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

7.13.5.1 (04-01-2003)
Overview

7.13.5.2 (04-01-2003)
Specific Instructions

7.13.5.2.1 (04-01-2003)
Automatic Paragraphs

7.13.5.2.2 (04-01-2003)
Required Paragraphs

7.13.5.2.3 (04-01-2003)
Selective Paragraphs

7.13.5.2.4 (04-01-2003)
Customized Paragraphs

7.13.5.3 (04-01-2003)
Letter Text

7.13.5.3.1 (03-01-2006)
Entity Information

7.13.5.3.2 (03-01-2006)
Signature & Date

7.13.5.4 (04-01-2003)
EP Development Letter

7.13.5.4.1 (04-01-2003)
Other EP Letters

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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