Published on July 6, 2007
Exhibit
5(b)
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INTERNAL
REVENUE SERVICE
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DEPARTMENT
OF THE TREASURY
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P.O.
Box 2508
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CINCINNATI,
OH 45201
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Employer
Identification Number:
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Date:
NOV 14 2002
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34-1372535
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DLN:
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17007060198002
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SKY
FINANCIAL GROUP INC
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Person
to Contact:
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221
S CHURCH ST
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DEWAYNE
EDWARDS ID# 11111
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BOWLING
GREEN, OH 43402
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Contact
Telephone Number:
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(877)
829-5500
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Plan
Name:
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SKY
FINANCIAL GROUP INC PROFIT
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SHARING
& 401K PLAN
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Plan
Number: 001
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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 much 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 Public 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 12/31/01.
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 relief on with
respect to whether the plan
Letter
835
(DO/CG)
-2-
SKY
FINANCIAL GROPU INC
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
Letter
835
(DO/CG)