INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY

P. O. BOX 2508
CINCINNATI, OH 45201

‘Employer Identification Number:

pate: NOV 24 2h 13-1917612
DLN:
17007036067025
BOARD OF TRUSTEES OF THE LOCAL 805 Person to Contact:
PENSION AND RETIREMENT FUND JACQUELINE CRUVER ID# 52043
C/O SAVASTA & CO INC Contact Telephone Number:
60 BROAD STREET (404) 338-8118
NEW YORK, NY 10004 Plan Name:
LOCAL 805 PENSION AND RETIREMENT
PLAN

Plan Number: 001

Dear Applicant:

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) .
may review the status of the plan in operation periodically.

we

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 this 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.

If you have any questions, you can contact the person listed at the top of this
letter.

Sincerely,
A os
MWmoD

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