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1. Notice to: All Present Employees Eligible to Participate in the Nurses Pension Plan
An application is to be made to the Internal Revenue Service for an advance determination on the continued qualification of the following employee pension benefit plan:
2. Name of Plan: Nurses Pension Plan (the “Plan”)
3. Plan Number: 001
4. Name and Address of Applicant:
Board of Trustees of the Nurses Pension Fund
c/o Cohen, Weiss and Simon LLP
330 West 42nd Street, 25th Floor
New York, NY 10036-6979
5. Applicant’s Employer Identification Number: 36-4781905
6. Name and Address of Plan Administrator:
Board of Trustees of the Nurses Pension Fund
c/o Cohen, Weiss and Simon LLP
330 West 42nd Street, 25th Floor
New York, NY 10036-6979
7. An application will be filed for a determination as to whether the Plan meets the qualification requirements of section 401(a) of the Internal Revenue Code of 1986, as amended, with respect to the Plan’s initial qualification. The application will be filed with the:
Internal Revenue Service
EP Determinations
P. O. Box 12192
Covington, KY 41012-0192
8. The employees eligible to participate in the Plan are those covered by a collective bargaining agreement between their employer and the Massachusetts Nurses Association requiring the employer to make contributions to the Plan on the employee’s behalf. In addition, any employee covered by a participation agreement between the employee’s employer and the Board of Trustees of the Plan requiring the employer to contribute to the Plan on the employee’s behalf.
9. The Internal Revenue Service has not previously issued a determination letter with respect to the qualification of this Plan.
RIGHTS OF INTERESTED PARTIES
10. You have the right to submit to EP Determinations, at the above address, either individually or jointly with other interested parties, your comments as to whether this Plan meets the qualification requirements of the Internal Revenue Code. Alternatively, your comments to EP Determinations may be submitted to the following address:
Internal Revenue Service
EP Determinations
Attn.: Customer Service Manager
P. O. Box 2508
Cincinnati, OH 45202
You may instead, individually or jointly with other interested parties, request the Department of Labor to submit, on your behalf, comments to EP Determinations regarding qualification of the Plan. If the Department declines to comment on all or some of the matters you raise, you may, individually, or jointly if your request was made to the Department jointly, submit your comments on these matters directly to EP Determinations at the Cincinnati address above.
REQUESTS FOR COMMENTS BY THE DEPARTMENT OF LABOR
11. The Department of Labor may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent of the employees who qualify as interested parties. The number of persons needed for the Department to comment with respect to this plan is 10. If you request the Department to comment, your request must be in writing and must specify the matters upon which comments are requested, and must also include:
(a) the information contained in items 2 through 5 of this Notice; and
(b) the number of persons needed for the Department to comment.
A request to the Department to comment should be addressed as follows:
Deputy Assistant Secretary
Employee Benefits Security Administration
U. S. Department of Labor
200 Constitution Avenue, N.W.
Washington, D.C. 20210
ATTN: 3001 Comment Request
COMMENTS TO THE INTERNAL REVENUE SERVICE
12. Comments submitted by you to EP Determinations must be in writing and received by them by March 19, 2015. However, if there are matters that you requested the Department of Labor to comment upon on your behalf, and the Department declines, you may submit comments on these matters to EP Determinations to be received by them within 15 days from the time the Department notifies you that it will not comment on a particular matter, or by March 19, 2015, whichever is later, but not after April 3, 2015. A request to the Department to comment on your behalf must be received by it by February 17, 2015 if you wish to preserve your right to comment on a matter upon which the Department declines to comment, or by February 27, 2015 if you wish to waive that right.
ADDITIONAL INFORMATION
Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Revenue Procedure 2014-6. Additional information concerning this application (including, where applicable, an updated copy of the Plan and related trust; the application for determination; any additional documents dealing with the application that have been submitted to the Service; and copies of section 17 of Revenue Procedure 2014-6) are available at the Plan Administrator’s offices, located at 330 West 42nd Street, 25th Floor, New York, NY 10036-6979, during normal business hours for inspection and copying (There is a nominal charge for copying and/or mailing).
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