Filed herewith, in duplicate, pursuant to Regulations $601.201, is a request on behalf of the Central States, Southeast and Southwest Areas Pension Fund (the "Fund") for a determination letter relating to the qualification of its pension plan under section 401 of the Internal Revenue Code (the "Code") and the exempt status of the related trust under section 501 of the Code. The Fund was formed in 1955 as a multi-employer trust, created under the laws of Illinois, which administers an employee benefit plan for approximately 380,000 active and 71,000 retired members (and their dependents) of those local unions of the International Brotherhood of Teamsters, Warehousemen, Chauffeurs and Helpers of American (the "IBT"), which are affiliated with the Central States Conference of Teamsters, the Central States Drivers Council, and the Southeast Conference of Teamsters (collectively the "Conferences"). The Fund operates in accordance with a Trust Agreement dated December 31, 1974 entered into by and between the Conferences and seven employer groups. It receives contributions from approximately 16,800 employers located in thirty-three states pursuant to the terms of certain collective bargaining agreements entered into between such employers and approximately 300 local unions and regional conferences of the IBT. Under the terms of the Trust Agreement, the management of the Fund is entrusted to a Board of Trustees, consisting of sixteen persons, eight of which are appointed by the employers groups, and eight of which are appointed by the Conferences. Under date of June 25, 1976, your office revoked all prior determinations issued to the Fund which had recognized the qualification of its plan under section 401 of the Code and the income tax exemption of the related trust under section 501 of the Code. The effective date of such letter was for taxable years beginning after January 31, 1965. Pursuant to the requests filed under section 7805(b), the effective date of such revocation has been postponed until November 30, 1976, as to contributing employers, participants, employees, beneficiaries and survivors of participants. Under date of July 1, 1976, your office advised the Fund that during period in which appeals are taken respecting the June 25, 1976 action, income tax returns need not be filed. It was also indicated that appeal rights are available under Revenue Procedure 73-8, C.B. 1973-1, 754, as to the years in issue. The request for a determination letter is made for all taxable years beginning after January 31, 1976. If consideration of this request extends beyond November 1, 1976, it is requested that technical advice be sought from the National Office, under Revenue Procedure 73-8, C.B. 1973-1, 754, to further postpone the effective date of the June 25, 1976, revocation letter until February 28, 1977, or until such time as the Fund obtains a favorable determination letter from your office concerning the qualification of its plan and the exempt status of the related trust. If technical advice is sought from the National Office by your office, the Fund requests the opportunity to confer with appropriate representatives so that an agreed statement of facts may be furnished the National Office in accordance with Revenue Procedure 73-8. ་ III. REMOVAL OF CONDITIONS In your letter of July 6, 1976, advising the Fund of the decision of the National Office to postpone the effective date of the revocation letter was was stated: "...the foregoing application of section 7805(b) will not necessarily be extended to individuals, or corporations or entities controlled by individuals who at anytime during the period February 1, 1965, through June 25, 1976, were trustees of, or were employed or retained by, the Plan or Trust and are determined to be responsible for any of the activities giving rise to the issuance of the said June 25, 1976, revocation letter." It is respectfully requested that as to taxable years beginning after January 31, 1976, this condition be removed and not made a part of any subsequent determination letter relating to the Fund's status. District Director of Internal Revenue Page Three Similarly, the requirement of a monthly submission being furnished the District Director of Internal Revenue, Chicago, Illinois, and Mr. Fred Ochs, Director of the Employee Plan Division, pursuant to counsel's letter of August 20, 1976, should be discontinued beginning with the first month after the receipt of a favorable determination letter. IV. EXPEDITIOUS TREATMENT AND WRITTEN COMMUNICATIONS REQUESTED As permitted by established procedures, the Fund requests expeditious treatment of this request in light of existing circumstances. In addition, all requests by your office, or the National Office, for additional data or documents should be in writing, addressed to the undersigned as Executive Director, with copies to counsel. Counsel for the Fund has on file with your office, and the National Office, a power of attorney authorizing them to represent the Fund before the Internal Revenue Service to receive documents or communications. Copies of your correspondence should be sent to: Additional information or documents will be promptly furnished to Internal Revenue Service upon written request therefor. (b) Name, address and ZIP code of plan administrator, if other than employer (c) Administrator's identification number 366514764 6 (a) Determination requested for: (i) Initial qualification-date plan adopted ► Telephone number (ii) This Form is Open to Public Inspection File in Duplicate 2 Employer's identification number 366514764 3 Business code number (see instructions) 4210 4 Date incorporated or business commenced 5 Employer's taxable year ends Amendment-date adopted ► June 8, 1976 (b) Were employees who are interested parties given the required notification of the filing of this application? (c) If this application involves a merger or consolidation with another plan(s), enter the employer identification number(s) and the plan number(s) of such other plan(s) NA 9 (a) If this is an adoption of a master or prototype plan (other than Keogh), enter name of (b) Opinion letter serial number such plan ΝΑ ΝΑ (c) If this is not an adoption of a master or prototype plan, is the plan and trust (or custodial account) agreement patterned after and substantially the same as another plan and trust (or custodial account) agreement which conforms to the participation and vesting standards of the Employee Retirement Income Security Act of 1974 and on which a favorable determination or opinion letter was issued? If "Yes," see specific instructions. 10 (a) Defined benefit plan-Indicate whether: Yes No 11 Effective date of plan 12 Effective date of amendment January 1, 1976 February 1, 1955 13 Date plan was communicated to employees. NA.. 14 (a) Indicate the general eligibility requirements for participation under the plan and indicate the Section and section and page number of plan or trust where each provision is contained: Other job class (specify) ► Attachment "Alviii) Minimum pay (specify) ► NA (b) Are the eligibility requirements the same for future employees? If "No," explain Reactial Pensions" described in Article ve No Art.V, Plan *of plan or other document-trust or collective bargaining agreement. pp.35-37 Under penalties of perjury, I (we) declare that 1 (we) have examined this application, including accompanying statements, and to the best of my (our) knowledge and belief it is true, correct and complete. |