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Exhibit 5.5
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
31 HOPKINS PLAZA
BALTIMORE, MD 21201-0000
Date: /d/ December 15, 1994 Employer Identification Number:
54-0973309
FARM FRESH, INC.. File Folder Number:
C/O RICHARD C. MAPP, III 521002156
KAUFMAN 7 CANOLES - 1 COMMERCIAL PL Person to Contact:
P.O. BOX 8027 (1500 NATIONSBANK STR) SYLVAN J. OPPENHEIMER
NORFOLK, VA 23514 Contact Telephone Number:
(410) 862-8645
Plan Name:
FARM FRESH, INC. RETIREMENT
SAVINGS 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.
This determination is subject to your adoption of the proposed amendments
submitted in your letter dated December 5, 1994. The proposed amendments should
be adopted on or before the date prescribed by the regulations under Code
section 401(b)
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This determination is also subject to your adoption of the proposed
amendments submitted in your letter(s) dated June 30, 1994. These propsoed
amendments should also be adopted on or before the date prescribed by the
regulations under Code Section 401(b).
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
required by the Tax Reform Act of 1986 except as otherwise specified in this
letter.
This plan satisfies the nondiscriminatory current availability requirement
s of section 1.401(a)(4)-4(b) of the regulations with respect to those benefits,
rights, and features that are currently available to all employees in the plan's
coverage group. For this purpose, the plan's coverage group consists of those
employees treated as currently benefiting for purposes of demonstrating that the
plan satisfies the minimum coverage requirements of section 410(b) of the Code.
This letter may not be relied upon with respect to whether the plan
satisfies the qualification requirements as amended by the Uruguay Round
Agreements Act, Publ. L. 103-465.
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/ Paul M. Harrington
District Director
Enclosure(s)
Publication 794
