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The TJM Pension Plan was a volume-submitter plan known as
the Harrigan, Ruff, Ryder & Sbardellati Master Defined Benefit
Pension Plan and Trust Agreement. On April 12, 1994, respondent
issued an opinion letter that the Harrigan, Ruff, Ryder &
Sbardellati Master Defined Benefit Pension Plan and Trust
Agreement documents satisfied the requirements of the Internal
Revenue Code (without opining on the qualified status of
individual plans using the document).
In 1995, petitioner applied for a determination letter for
the TJM Pension Plan. On February 8, 1996, respondent mailed
petitioner a favorable determination letter that the TJM Pension
Plan was qualified under section 401.
Petitioner retained an enrolled actuary, Stephen L. Hawkins,
to prepare the Actuarial Information (Schedule B, Form 5500) for
the TJM Pension Plan for the plan years ending October 31, 1992,
and October 31, 1993.
The first plan year for the TJM Pension Plan ended October
31, 1992. Petitioner submitted TJM Pension Plan's Annual Return
of Fiduciary of Employee Benefit Trust (Schedule P Form 5500),
the Return/Report of Employee Benefit Plan (Form 5500-C/R), the
Actuarial Information (Schedule B, Form 5500), and the
Application for Extension of Time To File Certain Employee Plan
Returns for the plan fiscal year ending October 31, 1992. On the
Return/Report of Employee Benefit Plan (Form 5500-C/R),
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