INTERNAL REVENUE SERVICE 

P. 0. BOX 2508 

CINCINNATI, OH 45201 

Date: NOV 2 4 lOl~ 

BOARD OF TRUSTEES OF THE LOCAL 805 

PENSION AND RETIREMENT FUND 

C/O SAVASTA & CO INC 

60 BROAD STREET 

NEW YORK, NY 10004 

Dear Applicant: 

NDV 2 7 'IUIJ DEPARTMENT OF THE TREASURY 

~mployer Identification Number: 

13-1917612 

DLN: 

17007036067025 

Person to Contact: 

JACQUELINE CRUVER 

contact Telephone Number: 

( 4 04) 3 3 8-8118 

Plan Name: 

ID# !iRfWU'Eli! 

LOCAL 805 PENSION AND RETIREMENT 

PLAN 

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 determination letter applies to the amendments dated on 

12/30/14 & 03/19/14. 

This determination letter also applies to the amendments dated on 

Letter 5274 
- ..< -

BOARD OF TRUSTEES OF THE LOCAL 805 

10/15/13 & 01/09/13. 

This determination letter also applies to the amendments dated on 

03/31/10. 

We made this determination on the condition that you adopt the proposed 

amendments you submitted in your letter dated 10/20/15, on or 

before the date the Income Tax Regulations provide under Section 401(b) of the 

Internal Revenue Code. 

You can ' t rely on t his letter after the end of the plan 's first five-year 

remedial amendment cycle that ends more than 12 months after we received the 

application. This letter expires on January 31, 2020. This letter considered 

the 2013 Cumulative List of Changes in Plan Qualification Requirements. 

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. 

I f you have any questions, you can contact the person listed at the top of this 

letter. 

Redacted by the U .S. Department of the Treasury 

Karen D. Truss 

Director, EP Rulings & Agreements 

Letter 5274 
BOARD OF TRUSTEES OF THE LOCAL 805 

This determination letter does not apply to any portions of the document that 

incorporate the terms of an auxiliary agreement (collective bargaining, 

reciprocity, or participation agreement), unless you append to the plan 

document the exact language of the sections that you incorporated by reference. 

Letter 5274