INTERNAL REVENUE SERVICE 

P. 0. BOX 2508 

CINCINNATI, OH 45201 

Date: JUN 1 6 2015 

TRUSTEES OF THE BRKLYRS AND A D 

CRFTWRKRS LOCAL 5 NY RET FUND PENS 

C/0 OSULLIVAN ASSOCIATES 

JAMES B SHARKEY JR 

1236 BRACE RD UNIT E 

CHERRY HILL, NJ 08034 

Dear Applicant: 

DEPARTMENT OF THE TREASURY 

Employer Identification Number: 

14-6016608 

DLN : 

17007013058025 

Person to Contact: 

THERESE M BOWDREN 

Contact Telephone Number: 

(513) 263-3895 

Plan Name: 

ID# 31213 

BRICKLAYERS AND ALLIED CRAFTWORKERS 

LOCAL 5 NY RET FUND PENS PLAN 

Plan Number: 001 

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 gives no reliance for any qualification change 

that becomes effective, any guidance published, or any statutes enacted, after 

the issuance of the Cumulative List (unless the item has been identified in the 

Cumulative List) for the cycle under which this application was submitted . 

This determination letter is applicable for the amendment(s) executed 

on 12/10/14 & 12/11/13. 

This determination letter is also applicable for the amendment(s) dated 

on 3/21/13 & 11/15/11. 

This determination letter is also appli cable for the amendment{s) dated on 

Letter 2002 
- 2 -

TRUSTEES OF THE BRKLYRS AND A D 

9/30/11 & 8/11/14. 

This letter may not be relied on after the end of the plan's first 

five-year remedial amendment cycle that ends more than 12 months after the 

application was received. This letter expires on January 31, 2020. This letter 

considered the 2013 Cumulative List of Changes in Plan Qualification 

Requirements. 

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 Form 2848 Power of Attorney or appointee as indicated by the Form 8821 Tax 

Information Authorization. 

If you have questions concerning this matter, please contact the person 

whose name and telephone number are shown above. 

Enclosures: 

Publication 794 

Addendum 

Sine 1 

Redacted by the U.S. Department of the 

Treasury 

Karen D. Truss 

Director, EP Rulings & Agreements 

Letter 2002 
-3 -

TRUSTEES OF THE BRKLYRS AND A D 

This determination letter does not provide reliance for any portion(s) of 

the document that incorporates the terms of an auxiliary agreement (collective 

bargaining, reciprocity and/or participation agreement), unless the exact 

language of the section(s) that is being incorporated by reference to the 

auxiliary agreement has been appended to the document. 

This determination letter is also applicable to the amendment dated 

6/28/10. 

Letter 2002