Exhibit 5.2
INTERNAL REVENUE SERVICE | DEPARTMENT OF THE TREASURY |
P. O. BOX 2508 | |
CINCINNATI, OH 45201 | |
| RECEIVED |
| JAN 25 2005 |
| KROGER LAW DEPT, |
Date: JAN 12 2005 | Employer Identification Number |
| 48-1038962 |
DILLON COMPANIES INC | DLN: |
1014 VINE STREET | 17007276010023 |
CINCINNATI, OH 45202 | Person to Contact: |
| CHRISTINE CIPOLLONE ID# 11075 |
| Contact Telephone Number: |
| (877) 829-5500 |
| Plan Name: |
| DILLON COMPANIES INC PROFIT SHARING PLAN |
| Plan Number: 001 |
Dear Applicant:
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provide examples of the effect of a plan’s operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
This letter relates only to the status of your plan under the Internal Revenue Code. It is not a determination regarding the effect of other federal or local statutes.
This determination is subject to your adoption of the proposed amendments submitted in your letter dated December 17, 2004. The proposed amendments should be adopted on or before the date. prescribed by the regulations under Code section 401(b).
This determination letter is applicable for the amendment(s) executed on September 29, 2003.
This 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.
Letter 835 (DO/CG)
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.
The information on the enclosed addendum is an integral part of this determination. Please be sure to read and keep it with this letter.
We have sent a copy of this letter to your representative as indicated in the power of attorney.
If you have questions concerning this matter, please contact the person whose name and telephone number are shown above.
| Sincerely yours, |
| |
| |
| /s/ Paul T. Shultz |
| Paul T. Shultz |
| Director, |
| Employee Plans Determinations Redesign |
Enclosures:
Publication 794
Addendum
2
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.
3
