1 EXHIBIT 5.2 INTERNAL REVENUE SERVICE DEPARTMENT OF TREASURY DISTRICT DIRECTOR G.P.O. BOX 1680 BROOKLYN, NY 11202 Employer Identification Number Date: July 28, 1994 04-2103460 File Folder Number: 043000441 UNIFIRST CORPORATION Person to Contact: C/O GEORGE L. CHIMENTO MARC TESLER MINTZ LEVIN Contact Telephone Number: ONE FINANCIAL CENTER (718) 488-2254 BOSTON, MA 02111 Plan Name: UNIFIRST CORPORATION PROFIT SHARING PLAN Plan Number: 001 Dear Applicant: We have made a favorable determination on you plan, identified above, based on the information supplied. Please keep this letter in your permanent records. 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 document explains the significance of this favorable determination letter, points out some features that may affect the qualified status of your employee retirement plan, and provides information on the reporting requirements for your plan. It also describes some events that automatically nullify it. It is very important that you read the publication. 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 plan has been mandatorily disaggregated, permissively aggregated, or restructured to satisfy the nondiscrimination requirements. This plan satisfies the nondiscrimination in amount requirement of section 1.401(a)(4)-1(b)(2) of the regulations on the basis of the design-based safe harbor described in the regulations. This letter is issued under Rev. Proc. 93-39 and considers the amendments required by the Tax Reform Act of 1986 except as otherwise specified in this letter. This plan satisfies the nondiscriminatory current availability requirements of section 1.401(a)(4)-4(b) of the regulations with respect to those benefits, rights, and features that are 2 -2- UNIFIRST CORPORATION currently available to all employees in the plan's coverage group. For this purpose, the plan's coverage group consists of those employees treated as currently benefiting for purposes of demonstrating that the plan satisfies the minimum coverage requirements of section 410(b) of the Code. This plan qualifies for Extended Reliance described in the last paragraph of Publication 794 under the caption "Limitations of a Favorable Determination Letter." 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/ Herbert J. Huff Herbert J. Huff District Director Enclosures: Publication 794 Reporting & Disclosure Guide for Employee Benefits Plans Addendum 3 -3- UNIFIRST CORPORATION This determination letter is extended to cover the following corporations: Texas Industrial Services, Inc. Interstate Uniform Manufacturing of Puerto Rico, Inc. Interstate Nuclear Services Corp.