Exhibit 5.3
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: August 4, 2003 25-1792394
DLN:
17007064104042
ALLEGHENY TECHNOLOGIES INCORPORATED Person to Contact:
C/O LINDA B. BECKMAN RAYMOND J. KUZANEK
535 SMITHFIELD ST. Contact Telephone Number:
PITTSBURGH, PA 15222 (877) 829-5500
Plan Name:
ALLEGHENY TECHNOLOGIES
RETIREMENT SAVINGS 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 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 is applicable for the amendment(s) executed
on February 26, 2002.
ALLEGHENY TECHNOLOGIES INCORPORATED
This determination letter is also applicable for the amendment(s) dated
on December 1, 1997.
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, Pub.
L. 106-554.
This letter may not be relied upon 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. Schultz
Paul T. Schultz
Director,
Employee Plans Rulings & Agreements
Enclosures:
Publication 794
Addendum
- 2 -
ALLEGHENY TECHNOLOGIES INCORPORATED
This determination letter acknowledges receipt of your amendment(s)
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 -