Exhibit 5.3
| | |
INTERNAL REVENUE SERVICE | | DEPARTMENT OF THE TREASURY |
P. O. BOX 2508 | | |
CINCINNATI, OH 45201 | | |
| | Employer Identification Number: |
Date: MAR 04 2014 | | 22-3514823 |
| | DLN: |
INGREDION INCORPORATED | | 17007063055003 |
C/O SIDNEY AUSTIN LLP | | Person to Contact: |
MARY C NIEHAUS | | ARLETTE A ANDREWS ID# 52380 |
ONE S DEARBORN | | Contact Telephone Number: |
CHICAGO, IL 60603 | | (727)568-2501 |
| | Plan Name: |
| | INGREDION INCORPORATED RETIREMENT |
| | SAVINGS PLAN FOR HOURLY EMPLOYEES |
| | Plan Number: 004 |
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 section1.401-1(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 provides 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 gives no reliance for any qualification change that becomes effective, any guidance published, or any statutes enacted, after the issuance of the Cumulative List (unless the item has been identified in the Cumulative List) for the cycle under which this application was submitted.
This determination letter is applicable for the amendment(s) executed on 11/30/12 & 6/20/11.
This determination letter is also applicable for the amendment(s) dated on 9/2/10 & 12/16/09.
This determination letter is also applicable for the amendment(s) dated on 9/23/09 & 11/19/12.
Letter 2002