INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
P.O. BOX 2508 Employer Identification Number:
CINCINNATI, OH 45201 13-3295276
DLN:
Date: 17007262136007
Person to Contact:
FORTUNE BRANDS INC CINDY PERRY
C/O EDWARD P SMITH Contact Telephone Number:
CHADBOURNE & PARKE LLP (513) 241-5199
30 ROCKEFELLER PLAZA Plan Name:
NEW YORK, NY 10112 DC PLAN OF FORTUNE BRANDS,
INC. AND PARTICIPATING
OPERATING COMPANIES
Plan Number: 001
Dear Applicant:
We have made a favorable determination on your plan,
identified above, based on the information supplied. Please keep this letter in
your permanent records.
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 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. 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 2 1997. The proposed
amendments should be adopted on or before the date prescribed by the regulations
under Code section 401(b).
FORTUNE BRANDS INC
This determination letter is applicable for the amendment(s)
adopted on June 19 1997.
This plan has been mandatorily disaggregated, permissively
aggregated, or restructured to satisfy the nondiscrimination requirements.
This plan satisfies the minimum coverage requirements on the
basis of the average benefit test in section 410(b)(2) of the Code.
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.
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 benefitting for purposes
of demonstrating that the plan satisfies the minimum coverage requirements of
section 410(b) of the Code.
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).
FORTUNE BRANDS INC
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,
District Director
Enclosures:
Publication 794
Reporting & Disclosure Guide
for Employee Benefit Plans
Addendum
This letter considers the amendments required by Tax Reform
Act of 1986 except as otherwise specified in this letter.