HomeMy WebLinkAbout20142573.tiff INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
AUG 0 5 2 014 Employer Identification Number:
Date: 84-6000813
DLN:
WELD COUNTY 17007031051014
C/O WELD COUNTY Person to Contact:
STEPHANIE ARRIES JENNIFER M THIMMADASIAH ID# 31316
1150 O STREET Contact Telephone Number:
GREELEY, CO 80632 n `, (513) 263-4613
RECEIVED Plan Name:
WELD COUNTY RETIREMENT PLAN
AUG 1 2 2014 Plan Number: 001
WELD COUNTY
COMMISSIONERS
Dear Applicant:
We have made a favorable determination on the plan identified above based
on the information you have supplied. Please keep this letter, the application
forms submitted to request this letter and all correspondence with the Internal
Revenue Service regarding your application for a determination letter in your
permanent records. You must retain this information to preserve your reliance
on this letter.
Continued qualification of the plan under its present form will depend
on its effect in operation. See section 1.401-1 (b) (3) of the Income Tax
Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of
this favorable determination letter based on the determination requests
selected on your application forms. Publication 794 describes the information
that must be retained to have reliance on this favorable determination letter.
The publication also provides examples of the effect of a plan's operation on
its qualified status and discusses the reporting requirements for qualified
plans. Please read Publication 794.
This letter relates only to the status of your plan under the Internal
Revenue Code. It is not a determination regarding the effect of other federal
or local statutes.
This determination letter gives no reliance for any qualification change
that becomes effective, any guidance published, or any statutes enacted, after
the issuance of the Cumulative List (unless the item has been identified in the
Cumulative List) for the cycle under which this application was submitted.
This determination letter is applicable for the amendment(s) executed
on 11/5/13 & 3/16/12.
This determination letter is also applicable for the amendment(s) dated
on 12/9/08.
This determination is subject to your adoption of the proposed amendments
Letter 2002
CamMkaM QC : f4e (J.r) 2014-2573
2
WELD COUNTY
submitted in your letter dated 7/17/14. The proposed amendments
should be adopted on or before the date prescribed by the regulations under
Code section 401 (b) .
This determination is conditioned upon your adoption of the proposed
restated plan as submitted with your or your representative's letter dated
1/29/14. The proposed plan should be adopted on or before the
date prescribed by the regulations under Code section 401 (b) .
This determination letter is based solely on your assertion that the plan
is entitled to be treated as a Governmental plan under section 414 (d) of the
Internal Revenue Code.
This letter may not be relied on after the end of the plan's first
five-year remedial amendment cycle that ends more than 12 months after the
application was received. This letter expires on January 31, 2019. This letter
considered the 2012 Cumulative List of Changes in Plan Qualification
Requirements.
This is not a determination with respect to any language in the plan or
any amendment to the plan that reflects Section 3 of the Defense of Marriage
Act, Pub. L. 104, 110 stat. 2419 (DOMA) or U.S. v. Windsor, 570 U.S. 12 (2013) ,
which invalidated that section.
We have sent a copy of this letter to your representative as indicated in
the Form 2848 Power of Attorney or appointee as indicated by the Form 8821 Tax
Information Authorization.
If you have questions concerning this matter, please contact the person
whose name and telephone number are shown above.
Sincerely,
\ rte
�r
Andrew E. Zuckerman
Director, EP Rulings & Agreements
Enclosures:
Publication 794
Letter 2002
Hello