Determination Letters. Each Pension Benefit Plan which is a Qualified Plan satisfies the requirements of Code Section 401(a) and has received a favorable determination letter from the IRS regarding such status and has not, since receipt of the most recent favorable determination letter, been amended or operated in a way which would adversely affect such qualified status.
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Determination Letters. Each Pension Benefit Plan which is a Qualified Plan required to comply with Code Section 401(a) satisfies the material requirements of Code Section 401(a) and has received received, a favorable determination letter from the IRS regarding such status and has not, since receipt of the most recent favorable determination letter, been amended or operated in a way which would adversely affect such qualified status.
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Sources: Merger Agreement (Red Hat Inc)
Determination Letters. Each Pension Benefit Plan which is a Qualified Plan required to comply with Code Section 401(a) satisfies the requirements of Code Section 401(a) and has received a favorable determination letter from the IRS regarding such status and has not, since receipt of the most recent favorable determination letter, been amended or operated in a way which would adversely affect such qualified status.
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