HomeMy WebLinkAboutFavorable Determination LetterINTERNAL REVENUE SERVICE
P. 0. BOX 2508
CINCINNATI, OH 45201
Date: J A N 27 2017
CITY OF MIAMI
C10 KLAUSNER KAUFMAN JENSEN &
BONNI S JENSEN
7080 NW 4TH ST
PLANTATION, FL 33317
Dear Applicant:
DEPARTMENT OF THE TREASURY
Employer Identification Number:
59-6000375
DLN:
17007041061016
LEVINSONPerson to Contact:
VINCENT D CASTRIGANO ID# 31364
Contact Telephone Number:
(513) 263-4176
Plan Name:
MIAMI GENERAL EMPLOYEES AND
SANITATION EMPLOYEES RETIREMENT
Plan Number: 001
Based on the information you provided, we are issuing this favorable
determination letter for your plan listed above. However, our favorable
determination only applies to the status of your plan under the Internal
Revenue Code and is not a determination on the effect of other federal or local
statutes. To use this letter as proof of the plan's status, you must keep this
letter, the application forms, and all correspondence with us about your
application.
Your determination letter does not apply to any qualification changes that
become effective, any guidance issued, or any statutes enacted after the dates
specified in the Cumulative List of Changes in Plan Requirements (the
Cumulative List) for the cycle you submitted your application under, unless the
new item was identified in the Cumulative List.
Your plan's continued qualification in its present form will depend on its
effect in operation (Section 1.401-1(b)(3) of the Income Tax Regulations). We
may review the status of the plan in operation periodically.
You can find more information on favorable determination letters in Publication
794, Favorable Determination Letter, including:
The significance and scope of reliance on this letter,
The effect of any elective determination request in your application
materials,
The reporting requirements for qualified plans, and
Examples of the effect of a plan's operation on its qualified status.
You can get a copy of Publication 794 by visiting our website at
www.irs.gov/formspubs or by calling 1 -800 -TAX -FORM (1-800-829-3676) to request
a copy.
This letter considered the 2014 Cumulative List of Changes in Plan
Qualification Requirements.
This determination letter applies to the amendments dated on
Letter 5274
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CITY OF MIAMI
9/27/12.
We made this determination on the condition that you adopt the proposed
amendments you submitted in your letter dated 1/17/17, on or
before the date the Income Tax Regulations provide under Section 401(b) of the
Internal Revenue Code.
We based this determination letter solely on your claim that the plan meets the
requirements of a governmental plan under Section 414(d) of the Internal
Revenue Code.
If you submitted a Form 2848, Power of Attorney and Declaration of
Representative, or Form 8821, Tax Information Authorization, with your
application and asked us to send your authorized representative or appointee
copies of written communications, we will send a copy of this letter to him or
her.
If you have any questions, you can contact the person listed at the top of this
letter.
Sincerely,
Karen D. Truss
Director, EP Rulings & Agreements
Letter 5274