HomeMy WebLinkAboutDocumentation_Pension General_Tab 04_05/03/2010 Laur, Betty
From: Angela D. Twomey [angela @perryjensenlaw.com]
Sent: Thursday, March 04, 2010 2:40 PM
To: Chair - Michael Rhodes; Secretary - Carl Hansen
Cc: McWilliams, Lori; Laur, Betty; PensionTeam Email
Subject: Tequesta General (IRS Response to Request 2/18/10)
Attachments: 2010 -03 -04 IRS Cvr Ltr - VCP req.pdf; 2010 -02 -18 IRS req.pdf
Attached please find documentation responsive to the request from the Internal Revenue Service (copy also
attached).
If you have any questions, please feel free to contact our office.
Thank you and have a great day!
Angela D. Twomey
Legal Assistant - Pension Team of Bonni Jensen
The Law Offices of Perry & Jensen, LLC
400 Executive Center Drive, Suite 207
West Palm Beach, Florida 33401 -2922
561.686.6550 (Phone)
561.686.2802 (Fax)
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1
THE LAW OFFICES OF
PERRY & JENSEN, LLC
ANN H. PERRY BONNI SPATARA JENSEN
aperry@perryjensenlaw.com bsjensen @perryjensenlaw.com
March 4, 2010
VIA UPS OVERNIGHT DELIVERY
Margaret Saito, ID #95 -02557
Voluntary Compliance Specialist
Internal Revenue Service
TE /GE Division
9350 Flair Drive, 2nd Floor
El Monte, CA 91731 -2885
Re: VCP Request for Village of Tequesta General
Employees Pension Trust Fund
Control Number: 911682213
DLN: 209063014
Employer Identification Number: 59- 6044081
Our File No.: 1011.0053
Dear Ms. Saito:
This firm is the legal counsel for the Village of Tequesta General Employees
Pension Trust Fund. This letter is in response to your request dated February 18, 2010
(enclosed) and the list of data needed included with that letter.
In response to the List of Data Needed:
A. GUST Plan Document amendments
1. See Working Restatement with GUST amendment (attached as Exhibit A)
at Section 6 (Contributions).
2. See Working Restatement with GUST amendment (attached as Exhibit A)
at Section 20(2).
3. See Working Restatement with GUST amendment (attached as Exhibit A)
at Section 19(3)(B)(3).
4. See Working Restatement with GUST amendment (attached as Exhibit A)
at Section 1. The way that this Plan will be amended there should be no
400 EXECUTIVE CENTER DRIVE, SUITE 207•: WEST PALM BEACH, FLORIDA 33401 -2922
PH: 561.686.6550 :• Fx: 561.686.2802
Margaret Saito, ID #95 -02557
Voluntary Compliance Specialist, VC Group 7554
Internal Revenue Service
VCP Request for Village of Tequesta
General Employees Pension Trust Fund
Control Number 911682213
DLN:209063014
Employer Identification Number: 59- 6044081
March 4, 2010
Page 2 of 2
confusion on this issue. For ease of reference to the whole Plan document,
I have provided you with a restatement. Since these changes are
significantly retroactive, I plan to amend the Plan document by an amending
Ordinance which will only retroactively amend those sections which require
amendment. See Exhibit B which is the stand alone amendment for the
GUST changes and Exhibit C which is the stand alone amendment for the
EGTRRA changes.
B. EGTRRA Plan Document amendments
1. See Working Restatement with GUST amendment which has been
incorporated into the Working Restatement with EGTRRA Amendment
(attached as Exhibit D) at Section 6 (Contributions).
2. See Working Restatement with GUST amendment which has been
incorporated into the Working Restatement with EGTRRA Amendment
(attached as Exhibit D) at Section 20(2).
3. See Working Restatement with GUST amendment which has been
incorporated into the Working Restatement with EGTRRA Amendment
(attached as Exhibit D) at Section 19(3)(B)(3).
Should you have any further questions, please do not hesitate to contact me.
Sincerely yours,
Bonni S. Jensen
BSJ /adt
Enclosures as noted
Copy to: Chairman and Secretary
Lori McWilliams
Betty Laur
H:\Tequesta GE 1012 \IRS Determination Letter \Post Submission \2010 -03 -04 IRS Cvr Ltr - VCP req.wpd
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASU
P. O. BOX 2508
CINCINNATI, OH 45201
( l� ` O Employer Identification Number:
Date: ���'J 59- 6044081
DLN:
VILLAGE OF TEQUESTA 209063014
C/O BONNI S JENSEN ESQ Person to Contact:
HANSON PERRY & JENSEN PA MARGARET M. SAITO ID# 95038
400 EXECUTIVE CENTER STE 207 Contact Telephone Number:
WEST PALM BEACH, FL 33401 (626) 312 -3628
Plan Name:
VILLAGE OF TEQUESTA GENERAL
EMPLOYEES PENSION TRUST
Plan Number: 001
Refer Reply to:
SE:T:EP:RA:VC:7554
Response Date:
March 5, 2010
Dear Applicant:
Thank you for the information you recently furnished about the plan
identified above. Unfortunately, we need additional information before we can
complete the processing of your request for a determination letter. Please
furnish the information or amendments indicated on the enclosed list.
Please submit the requested information or amendments by the response
date. If we do not hear from you by that date we may either (1) close your
case as incomplete, or (2) process your application on the basis of the infor-
mation available, which could result in a determination that your plan is not
qualified for favorable tax treatment.
If you have any questions concerning this matter, or cannot meet the
response date, please contact the person whose name and telephone number are
shown above. When you send any information we requested or if you write to
us with questions about this letter, please provide your telephone number and
the most convenient time for us to call if we need to contact you.
Please mail the information requested in this letter to the following
address:
Internal Revenue Service
TE /GE Division
9350 Flair Drive, 2nd Floor u E
E1 Monte, CA 91731 -2885 LJ 11 ]
FEB
711 OJ
THE LHW
Letter 1955 (DC /PL)