Xxxxxxxx on Opinion Letter. The Employer may not rely on the Master Plan Sponsor's opinion letter covering this Adoption Agreement. For reliance on the Plan's qualification, the Employer must obtain a determination letter from the applicable IRS Key District office. PARTICIPATION AGREEMENT FOR PARTICIPATION BY RELATED GROUP MEMBERS (PLAN SECTION 1.30) The undersigned Employer, by executing this Participation Agreement, elects to become a Participating Employer in the Plan identified in Section 1.03 of the accompanying Adoption Agreement, as if the Participating Employer were a signatory to that Agreement. The Participating Employer accepts, and agrees to be bound by, all of the elections granted under the provisions of the Master Plan as made by CheckFree Holdings Corporation, the Signatory Employer to the Execution Page of the Adoption Agreement.
Xxxxxxxx on Opinion Letter. The adopting Company may not rely on an opinion letter issued by the National Office of the Internal Revenue Service, or a notification letter issued by a Key District Office, as evidence that the Plan is qualified under Code Section 401. To obtain reliance with respect to Plan qualification, the Company must apply to the appropriate Key District Office for a determination letter. This Adoption Agreement may be used only in conjunction with basic plan document No. 01.
Xxxxxxxx on Opinion Letter. The adopting employer may rely on an opinion letter issued by the Internal Revenue Service as evidence that the plan is qualified under Section 401 of the code only, to the extent provided in Revenue Procedure 2005-16. The Employer may not rely on the opinion letter in certain other circumstances or with respect to certain qualification requirements, which are specified in the opinion letter issued with respect to the plan and in Rev. Proc 2005-16. In order to have reliance in such circumstances or with respect to such qualification requirements, application for a determination letter must be made to the Internal Revenue Service by the employer.
