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Brown Forman Corp. – ‘S-8’ on 3/8/21 – ‘EX-5.2’

On: Monday, 3/8/21, at 4:37pm ET · Effective: 3/8/21 · Accession #: 14693-21-33 · File #: 333-253992

Previous ‘S-8’: ‘S-8’ on 7/25/13 · Latest ‘S-8’: This Filing · 14 References:

  As Of               Filer                 Filing    For·On·As Docs:Size

 3/08/21  Brown Forman Corp.                S-8         3/08/21    9:1.7M

Registration Statement – Securities for an Employee Benefit Plan — Form S-8 — SA’33
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-8         Registration Statement - Securities for an          HTML     57K 
                Employee Benefit Plan                                            
 2: EX-4.4      Instrument Defining the Rights of Security Holders  HTML    423K 
 3: EX-4.5      Instrument Defining the Rights of Security Holders  HTML    434K 
 4: EX-5.1      Opinion of Counsel re: Legality                     HTML     14K 
 5: EX-5.2      Opinion of Counsel re: Legality                     HTML     12K 
 6: EX-5.3      Opinion of Counsel re: Legality                     HTML     13K 
 7: EX-23.1     Consent of Expert or Counsel                        HTML      6K 
 8: EX-23.2     Consent of Expert or Counsel                        HTML      6K 
 9: EX-23.3     Consent of Expert or Counsel                        HTML      6K

‘EX-5.2’ — Opinion of Counsel re: Legality

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Document

Exhibit 5.2


INTERNAL REVENUE SERVICE P.O. BOX 2508 CINCINNATI, OH 45201			DEPARTMENT OF THE TREASURY
Date: SEP 18 2017 BROWN-FORMAN CORPORATION 850 DIXIE HIGHWAY LOUISVILLE, KY 40201			Employer Identification Number: 61-0143150 DLN: 17007039067026 Person to Contact: CHRISTINA M STRITTHOLT ID# 17131 Contact Telephone Number: (513) 975-6639 Plan Name: BROWN-FORMAN CORPORATION SAVINGS PLAN Plan Number: 006

Dear Applicant:

Based on the information you provided, we're issuing this favorable determination letter for your plan listed above. Our favorable determination only applies to the status of your plan under the Internal Revenue Code. To use this letter as proof of the plan's status, you must keep this letter, the application forms, and all correspondence with us about your application.

Your determination letter doesn't apply to any qualification changes that become effective, any guidance issued, or any statutes enacted after the dates specified in the Cumulative List of Changes in Plan Requirements (the Cumulative List).

Your plan's continued qualification in its present form will depend on its effect in operation (Income Tax Regulations Section 1.401-l(b)(3)). We may review the status of the plan in operation periodically.

You can find more information on favorable determination letters in Publication 794, Favorable Determination Letter, including:

The significance and scope of reliance on this letter

The effect of any elective determination request in your application materials

The reporting requirements for qualified plans

Examples of the effect of a plan's operation on its qualified status.

You can get a copy of Publication 794 by visiting our website at www.irs.gov/formspubs or by calling 1-800-TAX-FORM (1-800-829-3676) to request a copy.

This letter considered the 2014 Cumulative List of Changes in Plan Qualification Requirements.

This determination letter applies to the amendments dated on 08/01/14 & 07/28/11.

This determination letter also applies to the amendments dated on 10/31/11 & 06/13/12.

This determination letter also applies to the amendments dated on 12/10/12 & 04/30/13.

This plan satisfies the requirements of Internal Revenue Code Section 4975(e)(7).

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

If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we will send a copy of this letter to him or her.

If you have questions, contact the person listed at the top of this letter.

Sincerely,

Letter 5274

- 2 -

BROWN-FORMAN CORPORATION

/s/ Khin M. Chow

Director, Employee Plans Rulings and Agreements

Addendum

Letter 5274

- 3 -

BROWN-FORMAN CORPORATION

This determination letter is also applicable for the amendment(s) adopted on 01/09/14, 06/05/14, 02/07/14, 12/31/13, 11/29/12, 02/29/12, 06/07/11, 04/14/11, & 01/27/16.

Letter 5274

14 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/03/21  Brown-Forman Corp.                10-Q        1/31/21   67:7.3M
 1/27/21  Brown-Forman Corp.                8-K:5,7,9   1/22/21   13:308K
12/08/20  Brown-Forman Corp.                10-Q       10/31/20   66:7M
 9/02/20  Brown-Forman Corp.                10-Q        7/31/20   69:6.4M
 8/03/20  Brown-Forman Corp.                8-K:5,7,9   7/30/20   13:328K
 6/30/20  Brown-Forman Corp.                DEF 14A     7/30/20    1:5.6M                                   Donnelley … Solutions/FA
 6/24/20  Brown-Forman Corp.                11-K        6/24/20    2:227K
 6/24/20  Brown-Forman Corp.                11-K        6/24/20    2:218K
 6/22/20  Brown-Forman Corp.                10-K/A      4/30/20  131:15M
 6/17/20  Brown-Forman Corp.                8-K:5,9     6/17/20   13:272K
 6/10/20  Brown-Forman Corp.                8-K:5       6/10/20   12:251K
 5/27/20  Brown-Forman Corp.                8-K:5,9     5/21/20   13:345K
 8/09/16  Brown-Forman Corp.                8-K:3,5,9   8/08/16    2:40K
 9/05/12  Brown-Forman Corp.                10-Q        7/31/12   50:2.8M

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Filing Submission 0000014693-21-000033 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Brown Forman Corp. – ‘S-8’ on 3/8/21 – ‘EX-5.2’

On: Monday, 3/8/21, at 4:37pm ET · Effective: 3/8/21 · Accession #: 14693-21-33 · File #: 333-253992

Registration Statement – Securities for an Employee Benefit Plan — Form S-8 — SA’33Filing Table of Contents

‘EX-5.2’ — Opinion of Counsel re: Legality

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

14 Previous Filings that this Filing References

Registration Statement – Securities for an Employee Benefit Plan — Form S-8 — SA’33
Filing Table of Contents