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All Present Employees Covered By The Collective Bargaining Agreement and Participating Agreements Pursuant To Which the Pipeline Industry Annuity 401(k) Plan is Maintained and Collective Bargaining Representative - Plumbers & Pipefitters Local Union No. 798

An application is to be made to the Internal Revenue Service for an advance determination on the qualification of the following employee pension benefit plan:

Pipeline Industry Annuity 40100 Plan                                                  301

Name of Plan                                                                                       Plan No.

Trustees of Pipeline Industry Annuity 40100 Fund                              26-3051108

Name and Address of Applicant                                                          Applicant EIN

Bob Kime. 4845 South 83rd East Avenue. Box 470950. Tulsa. OK 74174-0950 Name and Address of Plan Administrator

The application will be filed on January 29,2010 for an advance determination as to whether the Plan meets the qualification requirements of Section 401 of the Internal Revenue Code of 1986, with respect to the Plan's amendment and restatement. The application will be filed with:

EP Determinations Internal Revenue Service

P.O. Box 12192 Covington, KY 41012-0192

The employees eligible to participate under the Plan are: all employees who meet the eligibility criteria under the Plan, which includes employees covered by a collective bargaining agreement with Plumbers & Pipefitters Local Union No. 798 and employees covered by a participating agreement such as employees of the Pension Fund

The Internal Revenue Service has previously issued a determination letter with respect to the qualification of this Plan.


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 the Plan meets the qualification requirements of the Internal Revenue Code.

You may instead, individually or j ointly with other interested parties, request theJiepartaent of Labor to submit, on your behalf, comments to EP Determinations regarding qualification of the Plan. If the Department declines to coTnment 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.


The Department of Labor may not comment on behalf of interested parties unless requested to do so by the-lesser-of-U)-empIoyees ot40% ofthe-employees-who-qualify as4nterested-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 the following information:

(1)                The Name of Plan, Plan No., Name and Address of Applicant and Applicant EIN; and

(2)                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

ATTN: 3001 Comment Request

U;S. Department of Labor

200 Constitution Avenue, N.W.

Washington, D.C. 20210


Comments submitted by you to EP Determinations must be in writing and received by it by March 15, 2010. However, if there are matters that you request the Department of Labor to comment upon on your behalf, and the Department of Labor declines, you may submit comments on these matters to EP Determinations to be received by it within 15 days from the time the Department of Labor notifies you that it will not comment on a particular matter, or by March 15, 2010, whichever is later, but not after March 30, 2010. A request to the Department of Labor to comment on your behalf must be received by it by February 13, 2010 if you wish to preserve your right to comment on a matter upon which the Department of Labor declines to comment, or by February 23, 2010 if you wish to waive that right.


Detailed instructions regarding the requirements for notification of interested parties maybe found in sections 17 and 18 of Revenue Procedure 2009-6. 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 Internal Revenue Service; and copies of section 17 of Revenue Procedure 2009-6) are available at 4845 South 83rd East Avenue. Tulsa, OK 74174-0950, during the hours of 9:00 a.m. and 4 p.m. for inspection and copying. There is a nominal charge for copying and mailing.