IRS Approval. The form of your Individual Retirement Account is the model government form provided by the IRS known as Form 5305-A. Please refer to IRS Publication 590 or contact the IRS for more information on IRAs, as transactions done incorrectly may result in adverse tax consequences. Clearing, custody, or other brokerage services may be provided by National Financial 318251 (6/02) Services LLC, or Fidelity Brokerage Services LLC, Members NYSE, SIPC 1.750161.102 Premiere Select® Xxxx XXX Custodial Agreement The Depositor whose name appears on the accompanying Application is establishing a Xxxx individual retirement account (Xxxx XXX) under Section 408A to provide for his or her retirement and for the support of his or her beneficiaries after death. The Custodian named on the accompanying Application has given the Depositor a Disclosure Statement required under Regulations Section 1.408-6. The Depositor has deposited with the Custodian an initial contribution, as set forth in the accompanying Application. The Depositor and the Custodian make the following Agreement.
IRS Approval. This Plan is a "nonstandardized" plan and an adopting Employer may not rely on the opinion letter issued to the Prototype Sponsor by the National Office of the Internal Revenue Service as evidence that this Plan is qualified under Code Section 401. Any Employer who wishes to obtain reliance that this Plan as adopted by the Employer is qualified must apply to the appropriate Key District Office for a favorable determination letter on this Plan. Xxxxx Xxxxxx Shearson will notify each adopting Employer of any amendments that have been made to the Plan by Xxxxx Xxxxxx Shearson as Prototype Sponsor or of any intention to discontinue or abandon its sponsorship of the Plan as a prototype plan.
IRS Approval. This XXX has been approved as to form by the IRS. IRS approval is a determination only as to the form of the Custodial Account and does not represent a determination of the merits of the Custodial Account.
IRS Approval. This Xxxx XXX has been approved as to form by the IRS. IRS approval is a determination only as to the form of the Account and does not represent a determination of the merits of the Account.
IRS Approval. The form of this Xxxx XXX is the model government form provided by the IRS known as Form 5305-RA. For more information on Xxxx IRAs, please refer to IRS Publication 590 or contact the IRS. Clearing, custody, or other brokerage services may be provided by National Financial 318249 (8/02) Services LLC, or Fidelity Brokerage Services LLC, Members NYSE, SIPC 1.750160.103 Clearing, custody, or other brokerage services may be provided by 320007 (8/02) National Financial Services LLC, or Fidelity Brokerage Services LLC, 1.750164.103 Members NYSE, SIPC Important Information Affecting the Premiere Select® IRA and the Premiere Select Xxxx XXX This notice describes certain provisions relating to Traditional IRAs and Xxxx IRAs that are now effective (unless otherwise noted), based on recent changes in the law, cost-of-living adjustments, and guidance from the IRS. This information is intended to supplement and update the information in your Premiere Select IRA Disclosure Statement and/or Premiere Select Xxxx XXX Disclosure Statement, as applicable. Note that certain provisions as described in this notice are subject to change. As always, you are encouraged to consult a tax advisor with respect to any tax questions, or to determine how these changes may affect your personal situation.
IRS Approval. The MFS Xxxxxxxxx Education Savings Account has not been submitted to the Internal Revenue Service for approval because there currently is no such approval process available. In the event that the Internal Revenue Service in the future institutes an approval program for Education Savings Accounts under Code Section 530, MFS will submit the MFS Xxxxxxxxx Education Savings Account for approval in due course. Internal Revenue Service approval generally is only an approval as to the form of the approved documents, and may not be considered a determination of the merits of the program.
IRS Approval. The form of this Xxxx XXX is the model government form provided by the IRS known as Form 5305-RA. For more information on Xxxx IRAs, please refer to IRS Publication 590 or contact the IRS. Clearing, custody, or other brokerage services may be provided by National Financial 318249 (8/02) Services LLC, or Fidelity Brokerage Services LLC, Members NYSE, SIPC 1.750160-PNC.103 Clearing, custody, or other brokerage services may be provided by 320007 (8/02) National Financial Services LLC, or Fidelity Brokerage Services LLC, 1.750164-PNC.103
IRS Approval. The Voya Select Advantage Xxxx XXX has not been approved by the IRS. IRS filing and approval is not required and approval is a determination only as to the form of the account and does not represent a determination of the merits of the Xxxx XXX.
IRS Approval. Any other provision to the contrary notwithstanding, the effectiveness of this Agreement is subject to the condition subsequent of the Company obtaining a determination from the Internal Revenue Service that the Plan meets the requirements for qualification contained in Code Section 401(a) and that the Trust Fund is exempt from tax under Code Section 501(a).
IRS Approval. This Plan is designed to operate as a "standardized" plan and an adopting Employer may relay on the opinion letter issued to the Prototype Sponsor and may not have to apply for a favorable determination letter on this Plan if the only plans ever maintained (or later adopted) by the Employers are Paired Plans which satisfy (S) 2.45. Any Employer who has ever maintained or who later adopts any plan (including, after December 31, 1985,a welfare benefit fund, as defined in Code (S) 419(e), which provides post-retirement medical benefits allocated to separate accounts for key employees as defined in Code (S) 419A(d)(3), or an individual medical account as defined in Code (S) 4.15(l)(2) in addition to this Plan(other than a Paired Plan which satisfies (S) 2.45) may not rely on the opinion letter issued to the Prototype Sponsor by the National Office of the Internal Revenue Service as evidence that this Plan is qualified under Code (S) 401. Any Employer who adopts or maintains multiple plans (other than Paired Plans) must apply to the appropriate Key District Office for a favorable determination letter on th is Plan to obtain reliance that this Plan as adopted by the Employer is qualified. An Employer may not rely on the opinion letter issued by the National Office of the Internal Revenue Service as evidenced that this Plan is qualified under Code (S) 401 unless the terms of the plan, as herein adopted or amended, that pertain to the requirements of Code (S) 401(a)(4), (S) 401(a)(17), (S) 401(l), (S) 401(a)(5), (S) 410(b) and (S) 414(s), as amended by the Tax Reform Act of 1986, or later laws, (a) are made effective retroactively to the first day of the first Plan Year beginning after December 31, 1988 (or such later date on which these requirements first become effective with respect to this Plan) or (b) are made effective no late than the first day on which the Employer is no longer entitled, under regulations, to rely on a reasonable, good faith interpretation of these requirements, and the prior provisions of the plan constitute such an interpretation. Xxxxx Xxxxxx Shearson will notify each adopting Employer of any amendments that have been made to the Plan by Xxxxx Xxxxxx Shearson as Prototype Sponsor or of any intention to discontinue or abandon its sponsorship of the Plan as a prototype plan.
