Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

June 13, 2007

Documents

EXHIBIT 5.1

 
INTERNAL REVENUE SERVICE
DEPARTMENT OF THE TREASURY
P. O. BOX 2508
  
CINCINNATI, OH 45201
  
 
Employer Identification Number:
Date:  FEB 16 2005
22-2020082
 
DLN:
WESTERN INDUSTRIES INC
17007063016044
C/O SHARON KAVANAGH
Person to Contact:
MASSMUTUAL LIFE INSURANCE CO
JOHN SWARTZEL        ID# 31018
1295 STATE ST
Contact Telephone Number:
SPRINGFIELD, MA 01111-0000
(877) 829-5500
 
Plan Name:
 
WESTERN INDUSTRIES INC RETIREMENT
 
SAVINGS PLAN
 
Plan Number: 006

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 letter is applicable for the amendment(s) executed on 8/16/94 & 6/9/99.

This determination letter is also applicable for the amendment(s) dated on 7/22/02 & 8/20/03.

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.
 
 
Letter 835 (DO/CG)
WESTERN INDUSTRIES INC
 
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.

The information on the enclosed addendum is an integral part of this determination. Please be sure to read and keep it with this letter.

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 T. Shultz
 
Paul T. Shultz
 
Director,
 
Employee Plans Determinations Redesign
   
Enclosures:
Publication 794
Addendum
 
Letter 835 (DO/CG)


WESTERN INDUSTRIES INC

This determination letter acknowledges receipt of the provisions intended to satisfy 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.

This determination letter acknowledges receipt of the provisions intended to satisfy the requirements of the Final and Temporary regulations under Section 401(a)(9) that were published in the Federal Register on April 17, 2002, 74 FR 18987.

 
Letter 835 (DO/CG)