Lay Employees’ Retirement Plan Notice to Interested Parties
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:
- Name of Plan
- Lay Employees' Retirement Plan
- Name and Address of Applicant
Michigan Catholic Conference
510 South Capitol Avenue
Lansing, MI 48933
- Name and Address of Plan Administrator
Michigan Catholic Conference Pension Board
510 South Capitol Avenue
Lansing, MI 48933
- Plan No.
- Applicant’s Employer Identification No.
The application will be filed on January 29, 2016, with EP Determinations, Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192, for an advance 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 amendment and restatement dated January 1, 2016.
In general, the employees eligible to participate under the Plan are all lay employees of a Covered Unit (as defined in the Plan) who are working in a position that normally requires 20 or more hours of service per week for five or more months in a calendar year. Union employees are not eligible to participate unless their collective bargaining agreements provide for such participation. Please see this Plan's Summary Plan Description for a further explanation of these rules.
The Internal Revenue Service has previously issued a favorable determination letter with respect to the qualification of this Plan.
Rights of Interested Parties
You have the right to submit to EP Determinations, either individually or jointly with other interested parties, your comments as to whether this Plan meets the qualification requirements of the Internal Revenue Code at:
Internal Revenue Service
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
The Department of Labor may not comment on behalf of interested parties unless requested to do so by the lesser of ten employees or ten 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 ten. 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 name of the Plan, the Plan Number, the name and address of the applicant Michigan Catholic Conference, 510 South Capitol Avenue, Lansing, MI 48933, and the number of persons needed for the Department to comment. The 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, NW
Washington, DC 20210
Comments to the Internal Revenue Service
Comments submitted by you to EP Determinations must be in writing and received by it by March 14, 2016. However, if there are matters that you request 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 it within 15 days from the time the Department notifies you that it will not comment on a particular matter, or by March 14, 2016, whichever is later, but not after March 29, 2016. A request to the Department to comment on your behalf must be received by it by February 13, 2016, if you wish to preserve your right to comment on a matter upon which the Department declines to comment, or by February 23, 2016, if you wish to waive that right.
Detailed instructions regarding the requirements for notification of interested parties may be found in Sections 17 and 18 of Revenue Procedure 2016-6. 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 Sections 17 and 18 of Revenue Procedure 2016-6) are available at Michigan Catholic Conference, 510 South Capitol Avenue, Lansing, MI 48933, during the hours of 9:00 am through 5:00 pm for inspection and copying. (There is a nominal charge for copying and/or mailing.)
Any questions should be directed to MCC Benefits Team, 510 South Capitol Avenue, Lansing, MI 48933.
All terms used in this Notice are as defined in the Plan submitted to the Internal Revenue Service.