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Exhibit 5.4
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
31 HOPKINS PLAZA
BALTIMORE, MD 21201-0000
Date: /d/ August 31, 1995 Employer Identification Number:
23-1610598
SUPER RITE FOODS, INC. File Folder Number:
C/O CLYDE E. GINGRICH, F.S.A 521046518
CONRAD M. SIEGEL,INC. Person to Contact:
500 NATIONWIDE DRIVE EP/ED CUSTOMER SERVICE UNIT
HARRISBURG, PA 17110-5900 Contact Telephone Number:
(410) 962-6058
Plan Name:
SUPER RITE FOODS, INC.
INVESTMENT OPPORTUNITY PLAN
FOR RETAIL UNION
Plan Number: 003
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 letter is applicable for the plan adopted on November
18, 1993.
This plan satisfies the minimum coverage and nondiscrimination requirements
of sections 410(b) and 401(a)(4) of the Code because the plan benefits only
collectively bargained employees or employees treated as collectively bargained
employees.
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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 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
