EXHIBIT 5.1
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508 [SEAL]
CINCINNATI, OH 45201
Employer Identification Number:
Date: APR 02 2003 55-0686448
DLN:
CENTURY ALUMINUM OF WEST VIRGINIA 17007073153002
INC Person to Contact:
C/0 ELIZABETH J DECKMAN RAYMOND PERREAULT ID# 11627
HELLER EHRMAN WHITE & MCAULIFFE LLP Contact Telephone Number:
701 FIFTH AVE STE 6100 (877) 829-5500
SEATTLE, WA 98104-0000 Plan Name:
CENTURY ALUMINUM 401K PLAN
Plan Number: 004
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 letter is applicable for the amendment(s) executed on
02/22/02 & 04/03/01.
This determination letter is also applicable for the amendment(s) dated on
10/11/99 & 03/04/99.
This letter considers the changes in qualification requirements made by
the Uruguay Round Agreements Act, Pub. L. 103-465, the Small Business Job
Protection Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and
Reemployment Rights Act of 1994, Pub, L. 103-353, the Taxpayer Relief Act of
1997, Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act
of 1998, Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000,
Letter 835 (DO/CG)
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CENTURY ALUMINUM OF WEST VIRGINIA
Pub. L. 106-554.
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.
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 Rulings & Agreements
Enclosures:
Publication 794
Addendum
Letter 835 (DO/CG)
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CENTURY ALUMINUM OF WEST VIRGINIA
This determination letter is also applicable for the amendment(S) dated on
07/01/97 & 10/16/96.
This determination letter is also applicable for the amendments dated
06/01/96, 12/15/95, 12/16/94, and 04/01/91
This letter supersedes our letter dated February 07, 2003.
This superseding letter is based upon representations made by you or your
representative in a telephone call or letter of March 06, 2003.
Letter 835 (DO/CG)