656-Firefighters Retirement Sys ~INTE~L REVENUE SERVICE ~ DEPARTMENT.~;~ THE TREASURY
DISTRICT DIRECTOR
CINCINNATI, ON 45201
Employer Identification Number:
Date: ~Y2 0 ~ 59-a000425
DLN:
1700705207200?
CITY OF SANFORD FLORIDA Person to Contact:
300 N PARK AVE CINDY PERRY
SANFORD~ FL 32771 Contact Telephone Number=
(513) 241-5199
Plan Name:
CITY OF SANFORD FIREFIGHTERS'
RETIREMENT SYSTEM
P~an Number= 002
Dear Applicant:
__ ~e have made a favorable determination on your plan, identified above~
based on the information suppliedo Piease keep this letter in your permanent
records,
Continued qualification of the plan under its present form ~zil~ depend
on its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) ~e will review the status of the plan in operation periodically.
The enc}osed document explains the significance of this favorable
determination letter, points out some events that may affect the qualified
status of your employee retirement plan~ and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it~ It is very important that you read the publication.
This letter relates only to the status of your' plan under the Internal
Revenue Code. tt is not a determination regarding the effect of other federal
or local statutes.
This determination is subject to yoGr adoption of the proposed amendments
submitted in your letter dated 5/7/97. The proposed amendments
should be adopted on or before the date prescribed by the regulations under
Code section 401(b).
This determination letter is applicable for the amendment(s) adopted
on 10/24/94.
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)(B) of the Code as in effect on September 1~ 1~74~ until the time
specified in Announcement 95-48~ 1995-2B I.R~8. tB (generally the first day of
the first plan year beginning on or after January I~ 1999). A'b 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
Except as otherHise 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. 10B-465 and by the Small
7INAN~
~ Letter 8B5 (DO/CS)
29~Y~ g
'2-
CITY OF SANFORD FLORIDA
Business Job Protection Act of 19e6 (SBUPA), Pub. L. 104-108~ other than the
requirements of Code section 401(a)(26).
This letter considers the amendments required by the Tax Reform of 198~,
except as others~ise specified in this letter.
The information on the enclosed addendum is ~n {ntegral part of this
determination. Please be sure to read and keep it ~ith this letter.
~e have sent a copy of this letter to your representative as indicated in
the power of attorney.
If you have questions concerning this matter, please contact the person
whose name and telephone number are sho~n above.
Sincerely yours,
District Director
Enclosures:
Publication 794
Reporting & Disclosure Guide
for Employee Benefit Plans
Addendum
Letter 8B.G (DO/CG)
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