IRS DETERMINATION LTR
Published on June 13, 2007
EXHIBIT
5.1
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INTERNAL
REVENUE SERVICE
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DEPARTMENT
OF THE TREASURY
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P.
0. BOX 2508
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CINCINNATI,
OH 45201
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RECEIVED
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MAR
19 2002
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BY
WEK
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Employer
Identification Number
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Date: MAR
15 2002
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51-0068479
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DLN:
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ROLLINS
INC
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17007299051021
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C/O
ANNE GARVEY
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Person
to Contact:
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ARNALL
GOLDEN GREGORY LLP
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ARNOLD
A. FUSCO ID# 11206
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1201
W PEACHTREE ST STE 2800
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Contact
Telephone Number:
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ALTANTA,
GA 30309-0000
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(877)
829-5500
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Plan
Name:
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ROLLINS
401K PLAN
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Plan
Number: 002
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Dear
Applicant:
We
have
made a favorable determination on the plan identified above based on the
information you have supplied. Please keep this letter, the
application forms submitted to request this letter and all correspondence with
the Internal Revenue Service regarding your application for a determination
letter in your permanent records. You must retain this information to
preserve your reliance on this letter.
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 Publication 794 explains the significance and the scope of this
favorable determination letter based on the determination requests selected
on
your application forms. Publication 794 describes the information
that must be retained to have reliance on this favorable determination
letter. The publication also provide examples of the effect of a
plan’s operation on its qualified status and discusses the reporting
requirements for qualified plans. Please read Publication
794.
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 03072002. The proposed amendments should be
adopted on or before the date prescribed by the regulations under Code section
401(b).
This
determination letter is applicable for the amendment (s) executed on 12171999
& 12122000.
This
determination letter is also applicable for the amendment (s) dated on 10112001
& 12222001.
This
determination letter considers the information submitted in your letter dated
10222001.
This
letter considers the changes in qualification requirements made by the Uruguay
Round Agreements Act, Pub. L. 103-465, the Small Business Job Protection Act
of
1996, Pub. L. 104-188, the Uniformed Services Employment and Reemployment Rights
Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of 1997, Pub. L. 105-34,
the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L.
106-554.
This
letter may not be relied on with respect to whether the plan satisfies the
requirements of section 401(a) of the Code, as amended by the Economic Growth
and Tax Relief Reconciliation Act of 2001, Pub L. 107-16.
The
requirement for employee benefits plans to file summary plan descriptions (SPD)
with the U.S. Department of Labor was eliminated effective August 5, 1997.
For
more details, call 1-800-998-7542 for a free copy of the SPD card.
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.
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Sincerely
yours,
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/s/
Paul T. Shultz
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Paul
T. Shultz
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Director,
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Employee
Plans Rulings & Agreements
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Enclosures:
Publication
794