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EXHIBIT 5.2
INTERNAL REVENUE SERVICE
DISTRICT DIRECTOR DEPARTMENT OF THE TREASURY
1100 COMMERCE STREET
DALLAS, TX 75242
Date: DEC 01 1994 Employer Identification Number:
86-0418245
File Folder Number:
860021729
AMERICA WEST AIRLINES Person to Contact:
4000 EAST SKY HARBOR BLVD JILL RUTHERFORD
PHOENIX, AZ 85034 Contact Telephone Number:
(214) 767-6023
Plan Name:
FUTURE CARE: THE AMERICA WEST
AIRLINES 401(K) PLAN
Plan Number: 001
Dear Applicant:
We have made a favorable determination on your plan, identified above,
based on the information supplied. Please keep this letter in your permanent
records.
Continued qualification of the plan under its present form will depend on
its effect in operation. (See section 1.401-1(b)(3) of the Income Tax
Regulations.) We will review the status of the plan in operation periodically.
The enclosed document explains the significance of this favorable
determination letter, points out some features that may affect the qualified
status of your employee retirement plan, and provides information on the
reporting requirements for your plan. It also describes some events that
automatically nullify it. It is very important that you read the publication.
This letter relates only to the status of your plan under the Internal
Revenue Code. It is not a determination regarding the effect of other federal
or local statutes.
Your plan does not provide for contributions on behalf of participants not
employed on the allocation date. In operation, the provision may discriminate
in favor of employees who are stockholders, officers or highly compensated. If
this discrimination occurs, your plan will not remain qualified. (See Rev. Rul.
76-250. 1976-2 C.B. 124.)
This determination letter is applicable for the amendment(s) adopted on
June 17, 1994.
This determination letter is applicable for the plan adopted on January 6,
1989.
This letter may not be relied on with regard to whether any benefit, right,
or feature satisfies the nondiscriminatory current availability requirement.
This plan has been mandatorily disaggregated, permissively aggregated, or
restructured to satisfy the nondiscrimination requirements.
This letter is issued under Rev. Proc. 93-39 and considers the amendments
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AMERICA WEST AIRLINES
required by the Tax Reform Act of 1986 except as otherwise specified in this
letter.
This plan qualifies for Extended Reliance described in the last paragraph
of Publication 794 under the caption "Limitations of a Favorable Determination
Letter".
The information on the enclosed addendum is an integral part of this
determination. Please be sure to read and keep it with this letter.
We have sent a copy of this letter to your representative as indicated in
the power of attorney.
If you have questions concerning this matter, please contact the person
whose name and telephone number are shown above.
Sincerely yours,
/s/ Bobby E. Scott
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Bobby E. Scott
District Director
Enclosures:
Publication 794
Reporting & Disclosure Guide
for Employee Benefit Plans
Addendum
