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Macatawa Bank Corporation Form S-8</TITLE>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>As filed with the
Securities and Exchange Commission on June 28, 2004 &#151; Registration No. 333-_____  </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION <BR>Washington, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT <BR>UNDER <BR>THE SECURITIES ACT OF
1933 </FONT></H1>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>MACATAWA BANK
CORPORATION<BR></B>(Exact name of
registrant as specified in its charter) </FONT></P>





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<TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Michigan</B>                       <BR>
(State or other jurisdiction of<BR>
incorporation or organization)
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<TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>38-3391345</B><BR>
(I.R.S. Employer Identification No.)
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>10753 Macatawa Drive,
Holland, Michigan 49424 </B><BR>(Address of Principal
Executive Offices) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Zip Code) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Macatawa Bank 401(k)
Plan</B> <BR>(Full Title of the Plan) </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Benj.
                    A. Smith, III, 10753 Macatawa Drive, Holland, Michigan 49424, (616)
396-0119 </B><BR> (Name, address and telephone number, including area code of agent for
                    service)  </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Copies of
Communications to:</B><BR>Harvey Koning <BR>Varnum, Riddering,
Schmidt &amp; Howlett LLP <BR>333 Bridge Street, N.W.,
P.O. Box 352 <BR>Grand Rapids, Michigan
49501-0352<BR>(616) 336-6000 </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE </FONT></H1>




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     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Title of<BR>
Securities to be<BR>
Registered(3)</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount to be<BR>
Registered</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed<BR>
Maximum<BR>
Offering Price<BR>
Per Share(2)</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Proposed<BR>
Maximum<BR>
Aggregate<BR>
Offering Price</FONT></TH>
     <TH><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount of<BR>
Registration Fee</FONT></TH></TR>
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     <TD WIDTH="20%" ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Common Stock, no par value</FONT></TD>
     <TD WIDTH="20%" ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">100,000 Shares(1)</FONT></TD>
     <TD WIDTH="20%" ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$26.08</FONT></TD>
     <TD WIDTH="20%" ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$2,608,000</FONT></TD>
     <TD WIDTH="20%" ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2">$331</FONT></TD></TR>
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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          This Registration Statement also covers such indeterminable additional number of
          shares as may be issuable under the Macatawa Bank 401(k) Plan by reason of
          adjustment in the number of shares covered thereby. </FONT></TD>
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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          For the purpose of computing the registration fee only, the price shown is based
          upon the price of $26.08 per share, the average of the high and low sales prices
          for the Common Stock of Macatawa Bank Corporation as reported in the NASDAQ
          National Market on June 23, 2004, in accordance with Rule 457(c) and (h)(1). </FONT></TD>
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          </TABLE>


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          <TD WIDTH=5% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)</FONT></TD>
          <TD WIDTH=95% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          Includes an indeterminate number of interests in the Plan that may be deemed to
          be separate securities and required to be registered under the Securities Act of
          1933. </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant to Rule 416(a) of the
General Rules and Regulations under the Securities Act of 1933, this Registration
Statement shall cover such additional securities as may be offered or issued to prevent
dilution resulting from stock splits, stock dividends or similar transactions. </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INFORMATION REQUIRED
IN REGISTRATION STATEMENT </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 3. <U>Incorporation of
Documents by Reference</U> </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Macatawa
Bank Corporation (the &#147;Company&#148;) hereby incorporates by reference in this
Registration Statement the following documents: </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The Company&#146;s annual report on Form 10-K for the year ended December 31,
          2003 filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
          1934, as amended; </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          All other reports filed pursuant to Section 13(a) or 15(d) of the Securities
          Exchange Act of 1934, as amended (&#147;Exchange Act&#148;), since the end of
          the fiscal year ended December 31, 2003, covered by the document referred to in
          (a) above. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this
Registration Statement which indicates that all securities offered hereby have been sold
or which deregisters all securities remaining unsold, shall be deemed to be incorporated
by reference in this Registration Statement and to be a part hereof from the date of
filing of such documents. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A
description of the Company&#146;s common stock, the class of securities offered pursuant
to this Registration Statement, is contained in the Company&#146;s Registration Statement
on Form 8-A filed pursuant to Section 12 of the Exchange Act, and is incorporated herein
by reference, including any subsequent amendments or reports filed for the purpose of
updating that description. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. <U>Description of
Securities</U> </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
common stock of the Company is registered under Section 12 of the Exchange Act. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5. <U>Interests of
Named Experts and Counsel</U> </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6. <U>Indemnification
of Directors and Officers</U> </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sections
561-571 of the Michigan Business Corporation Act, as amended (the &#147;MBCA&#148;), grant
the Company broad powers to indemnify any person in connection with legal proceedings
brought against him by reason of his present or past status as an officer or director of
the Company, provided that the person acted in good faith and in a manner he reasonably
believed to be in or not opposed to the best interests of the Company, and with respect to
any criminal action or proceeding, had no reasonable cause to believe his conduct was
unlawful. The MBCA also gives the Company broad powers to indemnify any such person
against expenses and reasonable settlement payments in connection with any action by or in
the right of the Company, provided the person acted in good faith and in a manner he
reasonably believed to be in or not opposed to the best interests of the Company, except
that no indemnification may be made if such person is adjudged to be liable to the Company
unless and only to the extent the court in which such action was brought determines upon
application that, despite such adjudication, but in view of all the circumstances of the
case, the person is fairly and reasonably entitled to indemnity for reasonable expenses as
the court deems proper. In addition, to the extent that any such person is successful in
the defense of any such legal proceeding, the Company is required by the MBCA to indemnify
him or her against expenses, including attorneys&#146; fees, that are actually and
reasonably incurred by him or her in connection therewith. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-2 </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company&#146;s Articles of Incorporation contain provisions entitling directors and
executive officers of the Company to indemnification against certain liabilities and
expenses to the full extent permitted by Michigan law. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under
an insurance policy maintained by the Company, the directors and officers of the Company
are insured within the limits and subject to the limitations of the policy, against
certain expenses in connection with the defense of certain claims, actions, suits or
proceedings, and certain liabilities which might be imposed as a result of such claims,
actions, suits or proceedings, which may be brought against them by reason of being or
having been such directors and officers. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7. <U>Exemption from
Registration Claimed</U> </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8. <U>Exhibits</U> </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reference
is made to the Exhibit Index which appears on page S-6. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9. <U>Undertakings</U> </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned registrant hereby undertakes: </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          To file, during any period in which offers or sales are being made, a
          post-effective amendment to this registration statement: </FONT></P>

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<TD ALIGN=RIGHT WIDTH=5%></TD>
               <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          To
include any prospectus required by Section 10(a)(3) of the Securities Act of
          1933.  </FONT></P></TD>
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               <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
               To reflect in the prospectus any facts or events arising after the effective
               date of the registration statement (or the most recent post-effective amendment
               thereof) which, individually or in the aggregate, represents a fundamental
               change in the information set forth in the registration statement. </FONT></P></TD>
               </TR>
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               <BR>

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               <TD WIDTH=95%><P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
               To include any material information with respect to the plan of distribution not
               previously disclosed in the registration statement or any material change to
               such information in the registration statement; provided, however, that
               paragraphs (a)(i) and (a) (ii) do not apply if the registration statement is on
               Form S-3, Form S-8, or Form F-3, and the information required to be included in
               a post-effective amendment by those paragraphs is contained in periodic reports
               filed by the registrant pursuant to Section 13 or Section 15 (d) of Securities
               Exchange Act of 1934 that are incorporated by reference in the registration
               statement. </FONT></P></TD>
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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          That, for the purpose of determining any liability under the Securities Act of
          1933, each such post-effective amendment shall be deemed to be a new
          registration statement relating to the securities offered therein, and the
          offering of such securities at that time shall be deemed to be the initial bona
          fide offering thereof. </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the registrant&#146;s annual report
pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and,
where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to
section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in
the registration statement shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be
deemed to be the initial bonafide offering thereof. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-3 </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 (the
&#147;Act&#148;) may be permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions otherwise, the registrant has been advised
that in the opinion of the Securities and Exchange Commission such indemnification is
against public policy as expressed in the Act and is, therefore, unenforceable. In the
event a claim for indemnification against such liabilities (other than the payment by the
registrant of expenses incurred or paid by a director, officer or by the registrant of
expenses incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the
registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the Act and will be
governed by the final adjudication of such issue. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-4 </FONT></P>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Holland, State of Michigan, on the
24th day of June, 2004. </FONT></P>


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<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>MACATAWA BANK CORPORATION<BR><BR>
<BR>By: /s/ Benj. A. Smith III<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Benj. A. Smith III, Chairman and<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</FONT></TD>
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<BR>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>POWER OF ATTORNEY </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>KNOW
ALL MEN BY THESE PRESENTS,</B> that each person whose signature appears below constitutes
and appoints Benj. A. Smith III and Philip J. Koning, and each of them, his or her true
and lawful attorney-in-fact and agent, with full power of substitution and resubstitution,
for him and in his or her name, place and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments) to this Registration Statement
and to file the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission and any other regulatory authority,
granting unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing required and necessary to be done in and about the premises,
as fully to all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent, or his or her
substitute, may lawfully do or cause to be done by virtue hereof. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below on June 24, 2004, by the following persons in the capacities indicated. </FONT></P>



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<TR VALIGN="BOTTOM">
     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Signatures</U><BR>&nbsp;</FONT></TH>
     <TH COLSPAN="2"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Title</U><BR>&nbsp;</FONT></TH></TR>
<TR VALIGN="BOTTOM">
     <TD WIDTH="45%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">/s/ Benj. A. Smith III</FONT></TD>
       <TD WIDTH="5%"></TD>
     <TD WIDTH="45%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Chief Executive Officer and a Director<BR>
(principal executive officer)
</FONT></TD>
       <TD WIDTH="5%"></TD></TR>
<TR VALIGN="TOP">
     <TD><HR SIZE=1 COLOR=BLACK><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Benj. A. Smith III</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
       <TD></TD></TR>
<TR VALIGN="BOTTOM">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>/s/ Jon W. Swets</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Chief Financial Officer<BR>
(principal financial and accounting officer)
</FONT></TD>
       <TD></TD></TR>
<TR VALIGN="TOP">
     <TD><HR SIZE=1 COLOR=BLACK><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Jon W. Swets</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
       <TD></TD></TR>
<TR VALIGN="BOTTOM">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>/s/ G Thomas Boylan</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
       <TD></TD></TR>
<TR VALIGN="TOP">
     <TD><HR SIZE=1 COLOR=BLACK><FONT FACE="Times New Roman, Times, Serif" SIZE="2">G Thomas Boylan</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
       <TD></TD></TR>
<TR VALIGN="BOTTOM">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR></FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
       <TD></TD></TR>
<TR VALIGN="TOP">
     <TD><HR SIZE=1 COLOR=BLACK><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Robert E. DenHerder</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
       <TD></TD></TR>
<TR VALIGN="BOTTOM">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>/s/ John F. Koetje</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
       <TD></TD></TR>
<TR VALIGN="TOP">
     <TD><HR SIZE=1 COLOR=BLACK><FONT FACE="Times New Roman, Times, Serif" SIZE="2">John F. Koetje</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
       <TD></TD></TR>
<TR VALIGN="BOTTOM">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>/s/ Philip J. Koning</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director and President</FONT></TD>
       <TD></TD></TR>
<TR VALIGN="TOP">
     <TD><HR SIZE=1 COLOR=BLACK><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Philip J. Koning</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
       <TD></TD></TR>
<TR VALIGN="BOTTOM">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR></FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Director</FONT></TD>
       <TD></TD></TR>
<TR VALIGN="TOP">
     <TD><HR SIZE=1 COLOR=BLACK><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Arend D. Lubbers</FONT></TD>
       <TD></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
       <TD></TD></TR>
</TABLE>
<BR>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-5 </FONT></P>


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<HR SIZE=3 NOSHADE><p Style='page-break-before:always'>



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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Macatawa
Bank 401(k) Plan.</B> Pursuant to the requirements of the Securities Act of 1933, the
trustees (or other persons who administer the employee benefit plan) have duly caused this
registration statement to be signed on its behalf by the undersigned, thereunto duly
authorized in the City of Holland, Michigan, on the 24th day of June, 2004. </FONT></P>




<TABLE WIDTH=100% CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>MACATAWA BANK 401(K) PLAN<BR><BR>
<BR>By: /s/ Al Feinauer<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Al Feinauer, Trustee</FONT></TD>
</TR>
</TABLE>
<BR>
<BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-6 </FONT></P>


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<HR SIZE=3 NOSHADE><p Style='page-break-before:always'>




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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
following exhibits are filed as a part of the Registration Statement: </FONT></P>



<TABLE WIDTH="100%" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TD WIDTH="20%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Exhibit 5(a)            <BR>
<BR>
Exhibit 5(b) <BR>
<BR>
Exhibit 23(a)<BR>
<BR>
Exhibit 23(b)<BR>
<BR>
Exhibit 24   <BR>
</FONT></TD>
     <TD WIDTH="80%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Opinion of Varnum, Riddering, Schmidt &amp; Howlett LLP<BR>
<BR>
Internal Revenue Service Determination Letter <BR>
<BR>
Consent of Registered Independent Public Accounting Firm<BR>
<BR>
Consent of  Varnum,  Riddering,  Schmidt &amp; Howlett  LLP - included  in  Exhibit 5<BR>
<BR>
Power of Attorney - included on page S-5 hereof<BR>
</FONT></TD></TR>
</TABLE>


<BR><BR><BR><BR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-7 </FONT></P>


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<HR SIZE=3 NOSHADE><p Style='page-break-before:always'>



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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 5(a) </FONT></H1>
<BR><BR><BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 25, 2004 </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Macatawa Bank Corporation<BR>10753
Macatawa Drive<BR>Holland, Michigan 49424 </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration
Statement on Form S-8 </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ladies and Gentlemen: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With
respect to the Registration Statement on Form S-8 (the &#147;Registration
Statement&#148;), filed by Macatawa Bank Corporation, a Michigan corporation (the
&#147;Company&#148;), with the Securities and Exchange Commission for the purpose of
registering under the Securities Act of 1933, as amended, 100,000 shares of the
Company&#146;s common stock for issuance pursuant to the Macatawa Bank 401(k) Plan (the
&#147;Plan&#148;), we have examined such documents and questions of law we consider
necessary or appropriate for the purpose of giving this opinion. On the basis of such
evaluation, we advise you that in our opinion the 100,000 shares covered by the
Registration Statement, upon delivery of such shares and payment therefor in
accordance with the terms stated in the Plan and the Registration Statement, will be duly
and legally authorized, issued and outstanding and will be fully paid and nonassessable. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
hereby consent to the filing of this opinion as an exhibit to the Registration Statement.
In giving this consent, we do not thereby admit that we are within the category of persons
whose consent is required under Section 7 of the Securities Act of 1933, as amended, or
under the rules and regulations of the Securities and Exchange Commission relating
thereto. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Sincerely, </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Center-TNR" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>VARNUM, RIDDERING,
SCHMIDT &amp; HOWLETT LLP </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Center-TNR" FSL="Default" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Varnum, Riddering,
Schmidt &amp; Howlett LLP </FONT></P>

<BR><BR><BR><BR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-8 </FONT></P>


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<HR SIZE=3 NOSHADE><p Style='page-break-before:always'>



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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 5(b) </FONT></H1>
<BR><BR><BR><BR>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>DEPARTMENT OF THE
TREASURY<BR>INTERNAL REVENUE SERVICE </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>WASHINGTON, D.C. 20224 </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Plan Description: &nbsp; &nbsp;
Prototype Standardized Profit Sharing Plan with CODA<BR>
FFN: 502A2441903-004 &nbsp; &nbsp; &nbsp; Case: 200400059 &nbsp; &nbsp; &nbsp; EIN: 38- 3378283<BR>
BPD: 03 &nbsp; &nbsp; &nbsp; Plan: 004 &nbsp; &nbsp; &nbsp; Letter Serial No.: K277693a </FONT></P>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD ALIGN=LEFT WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;MACATAWA BANK      <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;106 EAST 8th STREET<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;HOLLAND, MI  49423
</FONT></TD>
<TD ALIGN=LEFT WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Contact Person:<BR>
&nbsp;&nbsp;Ms. Arrington 50-00197<BR>
Telephone Number:<BR>
&nbsp;&nbsp;(202) 283-9811<BR>
In Reference To:<BR>
&nbsp;&nbsp;T:EP:RA:CU<BR>
Date: 01/13/2004
</FONT></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dear Applicant: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>In our opinion, the form of the plan
identified above is acceptable under section 401 of the Internal Revenue Code for use by
employers for the benefit of their employees. This opinion relates only to the
acceptability of the form of the plan under the Internal Revenue Code. It is not an
opinion of the effect of other Federal or local statutes. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>You must furnish a copy of this
letter to each employer who adopts this plan. You are also required to send a copy of the
approved form of the plan. Any approved amendments and related documents to Employee Plans
Determinations in Cincinnati at the above address specified in section 9.11 of Rev. Proc.
2000-20, 2000-6 I.R.S. 553. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>This letter considers the changes in
qualifications requirements made by the Uruguay Round Agreements Act (GATT). 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 Job Creation and Workers Assistance Act of 2002,
Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-564. These
laws are referred to collectively as GUST. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our Opinion on the acceptability of
the form of the plan is not a ruling or determination as to whether an employer&#146;s
plan qualifies under Code section 401(a). However, an employer that adopts this plan may
rely on this letter with respect to the qualification of its plan under Code section
401(a), except as provided below, provided the eligibility requirements and contribution
or benefit provisions are not more favorable for highly compensated employees than for
other employees. The terms of the plan must be followed in operation. Except as stated
below, Employee Plans Determinations will not issue a determination letter with respect to
this plan. </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-9 </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Our opinion does not apply for
purposes of Code section 401(a)(10)(B) and section 401(a)(16) if an employer over
maintained another qualified plan for one or more employees who are covered by this plan,
other than a specified paired plan within the meaning of section 4.13 of Rev. Proc.
2000-20, 2000-6 I.R.S. 553. For this purpose, the employer will not be considered to have
maintained another plan merely because the employer has maintained another defined
contribution plan(s), provided such other plan(s) has been terminated prior to the
effective date of this plan and no annual additions have been credited to the account of
any participant under such other plan(s) as of any date within the limitation year of this
plan. Likewise, if this plan is first effective on or after the effective date of the
repeal of Code section 415(o), the employer will not be considered to have maintained
another plan merely because the employer has maintained a defined benefit plan(s),
provided the defined benefit plan(s) has been terminated prior to the effective date of
this plan. Our opinion also does not apply for purposes of Code section 401(a)(16) if,
after December 31, 1985, the employer maintains a welfare benefit fund defined in Code
section 419(e), which provides postretirement medical benefits allocated to separate
accounts for key employees as defined in Code section 419A(d)(3). </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>An employer that adopts this plan may
not rely on this opinion letter with respect to: (1) whether any amendment or series of
amendments to the plan satisfies the nondiscrimination requirements of section
1.401(a)(4)-5(a) of the regulations, except with respect to plan amendments granting past
service that meet the safe harbor described in section 1.401(a)(4)-5(o)(5) and are not
part of a pattern of amendments that significantly discriminates in favor of highly
compensated employees; or (2) whether the plan satisfies the effective availability
requirement of section 1.401(a)(4)-4(o) of the regulations with respect to any benefit,
right or feature. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>An employer that adopts this plan as
an amendment to a plan other than a standardized plan may not rely on this opinion letter
with respect to whether a benefit, right or other feature that is prospectively eliminated
satisfies the current availability requirements of section 1.401(a)-4 of the regulations. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>An employer that elects to continue
to apply the pre-GUST family aggregation rules in years beginning after December 31, 1996,
or the combined plan limit of section 415(a) in years beginning after December 31, 1999,
will not be able to rely on the opinion letter without a determination letter. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The employer may request a
determination: (1) as to whether the plan, considered with all related qualified plans
and, if appropriate, welfare benefit funds, satisfies the requirements of Code section
401(a)(16) as to limitations on benefits and contributions in Code section 415 and the
requirements of Code section 401(a)(10)(B) as to the top-heavy plan requirements in Code
section 416; (2) regarding the nondiscriminatory effect of grants of past service; (3)
with respect to whether a prospectively eliminated benefit, right or feature satisfies the
current availability requirements; and (4) with respect to the continued application of
the pre-GUST family aggregation rules in years beginning after December 31, 1996, or the
combined plan limit of section 415(a) in years beginning after December 31, 1999. The
employer may request a determination letter by filing an application with Employee Plans
Determinations on Form 5307, Application for Determination for Adopters of Master or
Prototype or volume submitter plans. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Because you submitted this plan for
approval after December 31, 2000, the remedial amendment extension period of section 19 of
Rev. Proc. 2000-20, 2000-6 I.R.S. 553 is not applicable. </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-10 </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If you, the master or prototype
sponsor, have any questions concerning the IRS processing of this case, please call the
above telephone number. This number is only for use of the sponsor. Individual
participants and/or adopting employers with questions concerning the plan should contact
the master or prototype sponsor. The plan&#146;s adoption agreement must include the
sponsor&#146;s address and telephone number for inquiries by adopting employers. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If you write to the IRS regarding
this plan, please provide your telephone number and the most convenient time for us to
call in case we need more information. Whether you call or write, please refer to the
Letter Serial Number and File Folder Number shown in the heading of this letter. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>You should keep this letter as a
permanent record. Please notify us if you modify or discontinue sponsorship of this plan. </FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD ALIGN=LEFT WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Sincerely yours,<BR><BR>/s/
Paul T. Schultz<BR><BR>
Director,<BR>Employee Plans Rulings
&amp; Agreements</FONT></TD>
</TR>
</TABLE>
<BR>
<BR><BR><BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-11 </FONT></P>

<HR SIZE=3 NOSHADE><p Style='page-break-before:always'>


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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 23(a) </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CONSENT OF REGISTERED INDEPENDENT
PUBLIC ACCOUNTANTING FIRM </FONT></H1>

<BR><BR><BR><BR>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Board of Directors<BR>Macatawa
Bank Corporation </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We consent to the incorporation
by reference in this registration statement on Form S-8 of our report
dated January 23, 2004, on our audit of the Macatawa Bank Corporation&#146;s consolidated
financial statements as of December 31, 2003 and 2002, and for the
years ended December 31, 2003, 2002 and 2001, which report is included in Macatawa Bank
Corporation's Annual Report on Form 10-K for the year ended December 31, 2003. </FONT></P>


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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD ALIGN=CENTER WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD ALIGN=left WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>/s/ Crowe Chizek and Company LLP
<BR><B>Crowe Chizek and Company LLP</B><BR>
</FONT></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Grand Rapids, Michigan<BR>June 25, 2004 </FONT></P>

<BR><BR><BR><BR>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>S-12 </FONT></P>

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{"company-data": {"conformed-name": "MACATAWA BANK CORP", "cik": "0001053584", "assigned-sic": "6022", "irs-number": "383391345", "state-of-incorporation": "MI", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-116914", "film-number": "04884278"}, "business-address": {"street1": "348 S WAVERLY RD", "city": "HOLLAND", "state": "MI", "zip": "49423"}, "mail-address": {"street1": "348 S WAVERLY RD", "city": "HOLLAND", "state": "MI", "zip": "49423"}}
Macatawa Bank Corporation Form S-8
As filed with the
Securities and Exchange Commission on June 28, 2004 — Registration No. 333-_____
SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF
1933
MACATAWA BANK
CORPORATION
(Exact name of
registrant as specified in its charter)
Michigan
(State or other jurisdiction of
incorporation or organization)
38-3391345
(I.R.S. Employer Identification No.)
10753 Macatawa Drive,
Holland, Michigan 49424
(Address of Principal
Executive Offices)        (Zip Code)
Macatawa Bank 401(k)
Plan
(Full Title of the Plan)
Benj.
                    A. Smith, III, 10753 Macatawa Drive, Holland, Michigan 49424, (616)
396-0119
(Name, address and telephone number, including area code of agent for
                    service)
Copies of
Communications to:
Harvey Koning
Varnum, Riddering,
Schmidt & Howlett LLP
333 Bridge Street, N.W.,
P.O. Box 352
Grand Rapids, Michigan
49501-0352
(616) 336-6000
CALCULATION OF
REGISTRATION FEE
Title of
Securities to be
Registered(3)
Amount to be
Registered
Proposed
Maximum
Offering Price
Per Share(2)
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, no par value
100,000 Shares(1)
$26.08
$2,608,000
$331
(1)
This Registration Statement also covers such indeterminable additional number of
          shares as may be issuable under the Macatawa Bank 401(k) Plan by reason of
          adjustment in the number of shares covered thereby.
(2)
For the purpose of computing the registration fee only, the price shown is based
          upon the price of $26.08 per share, the average of the high and low sales prices
          for the Common Stock of Macatawa Bank Corporation as reported in the NASDAQ
          National Market on June 23, 2004, in accordance with Rule 457(c) and (h)(1).
(3)
Includes an indeterminate number of interests in the Plan that may be deemed to
          be separate securities and required to be registered under the Securities Act of
          1933.
Pursuant to Rule 416(a) of the
General Rules and Regulations under the Securities Act of 1933, this Registration
Statement shall cover such additional securities as may be offered or issued to prevent
dilution resulting from stock splits, stock dividends or similar transactions.
PART II
INFORMATION REQUIRED
IN REGISTRATION STATEMENT
Item 3.
Incorporation of
Documents by Reference
Macatawa
Bank Corporation (the "Company") hereby incorporates by reference in this
Registration Statement the following documents:
(a)       
          The Company's annual report on Form 10-K for the year ended December 31,
          2003 filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of
          1934, as amended;
(b)       
          All other reports filed pursuant to Section 13(a) or 15(d) of the Securities
          Exchange Act of 1934, as amended ("Exchange Act"), since the end of
          the fiscal year ended December 31, 2003, covered by the document referred to in
          (a) above.
All
documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and
15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this
Registration Statement which indicates that all securities offered hereby have been sold
or which deregisters all securities remaining unsold, shall be deemed to be incorporated
by reference in this Registration Statement and to be a part hereof from the date of
filing of such documents.
A
description of the Company's common stock, the class of securities offered pursuant
to this Registration Statement, is contained in the Company's Registration Statement
on Form 8-A filed pursuant to Section 12 of the Exchange Act, and is incorporated herein
by reference, including any subsequent amendments or reports filed for the purpose of
updating that description.
Item 4.
Description of
Securities
The
common stock of the Company is registered under Section 12 of the Exchange Act.
Item 5.
Interests of
Named Experts and Counsel
Not
applicable.
Item 6.
Indemnification
of Directors and Officers
Sections
561-571 of the Michigan Business Corporation Act, as amended (the "MBCA"), grant
the Company broad powers to indemnify any person in connection with legal proceedings
brought against him by reason of his present or past status as an officer or director of
the Company, provided that the person acted in good faith and in a manner he reasonably
believed to be in or not opposed to the best interests of the Company, and with respect to
any criminal action or proceeding, had no reasonable cause to believe his conduct was
unlawful. The MBCA also gives the Company broad powers to indemnify any such person
against expenses and reasonable settlement payments in connection with any action by or in
the right of the Company, provided the person acted in good faith and in a manner he
reasonably believed to be in or not opposed to the best interests of the Company, except
that no indemnification may be made if such person is adjudged to be liable to the Company
unless and only to the extent the court in which such action was brought determines upon
application that, despite such adjudication, but in view of all the circumstances of the
case, the person is fairly and reasonably entitled to indemnity for reasonable expenses as
the court deems proper. In addition, to the extent that any such person is successful in
the defense of any such legal proceeding, the Company is required by the MBCA to indemnify
him or her against expenses, including attorneys' fees, that are actually and
reasonably incurred by him or her in connection therewith.
S-2
The
Company's Articles of Incorporation contain provisions entitling directors and
executive officers of the Company to indemnification against certain liabilities and
expenses to the full extent permitted by Michigan law.
Under
an insurance policy maintained by the Company, the directors and officers of the Company
are insured within the limits and subject to the limitations of the policy, against
certain expenses in connection with the defense of certain claims, actions, suits or
proceedings, and certain liabilities which might be imposed as a result of such claims,
actions, suits or proceedings, which may be brought against them by reason of being or
having been such directors and officers.
Item 7.
Exemption from
Registration Claimed
Not
applicable.
Item 8.
Exhibits
Reference
is made to the Exhibit Index which appears on page S-6.
Item 9.
Undertakings
The
undersigned registrant hereby undertakes:
(a)       
          To file, during any period in which offers or sales are being made, a
          post-effective amendment to this registration statement:
(i)                        To
include any prospectus required by Section 10(a)(3) of the Securities Act of
          1933.
(ii)       
               To reflect in the prospectus any facts or events arising after the effective
               date of the registration statement (or the most recent post-effective amendment
               thereof) which, individually or in the aggregate, represents a fundamental
               change in the information set forth in the registration statement.
(iii)       
               To include any material information with respect to the plan of distribution not
               previously disclosed in the registration statement or any material change to
               such information in the registration statement; provided, however, that
               paragraphs (a)(i) and (a) (ii) do not apply if the registration statement is on
               Form S-3, Form S-8, or Form F-3, and the information required to be included in
               a post-effective amendment by those paragraphs is contained in periodic reports
               filed by the registrant pursuant to Section 13 or Section 15 (d) of Securities
               Exchange Act of 1934 that are incorporated by reference in the registration
               statement.
(b)       
          That, for the purpose of determining any liability under the Securities Act of
          1933, each such post-effective amendment shall be deemed to be a new
          registration statement relating to the securities offered therein, and the
          offering of such securities at that time shall be deemed to be the initial bona
          fide offering thereof.
(c)       
          To remove from registration by means of a post-effective amendment any of the
          securities being registered which remain unsold at the termination of the
          offering.
The
undersigned registrant hereby undertakes that, for purposes of determining any liability
under the Securities Act of 1933, each filing of the registrant's annual report
pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and,
where applicable, each filing of an employee benefit plan's annual report pursuant to
section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in
the registration statement shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be
deemed to be the initial bonafide offering thereof.
S-3
Insofar
as indemnification for liabilities arising under the Securities Act of 1933 (the
"Act") may be permitted to directors, officers and controlling persons of the
registrant pursuant to the foregoing provisions otherwise, the registrant has been advised
that in the opinion of the Securities and Exchange Commission such indemnification is
against public policy as expressed in the Act and is, therefore, unenforceable. In the
event a claim for indemnification against such liabilities (other than the payment by the
registrant of expenses incurred or paid by a director, officer or by the registrant of
expenses incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the
registrant will, unless in the opinion of its counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in the Act and will be
governed by the final adjudication of such issue.
S-4
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, the Company certifies that it has
reasonable grounds to believe that it meets all of the requirements for filing on Form S-8
and has duly caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Holland, State of Michigan, on the
24th day of June, 2004.
MACATAWA BANK CORPORATION
By: /s/ Benj. A. Smith III
——————————————
Benj. A. Smith III, Chairman and
Chief Executive Officer
POWER OF ATTORNEY
KNOW
ALL MEN BY THESE PRESENTS,
that each person whose signature appears below constitutes
and appoints Benj. A. Smith III and Philip J. Koning, and each of them, his or her true
and lawful attorney-in-fact and agent, with full power of substitution and resubstitution,
for him and in his or her name, place and stead, in any and all capacities, to sign any
and all amendments (including post-effective amendments) to this Registration Statement
and to file the same, with all exhibits thereto, and other documents in connection
therewith, with the Securities and Exchange Commission and any other regulatory authority,
granting unto said attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing required and necessary to be done in and about the premises,
as fully to all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent, or his or her
substitute, may lawfully do or cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been
signed below on June 24, 2004, by the following persons in the capacities indicated.
Signatures
Title
/s/ Benj. A. Smith III
Chief Executive Officer and a Director
(principal executive officer)
Benj. A. Smith III
/s/ Jon W. Swets
Chief Financial Officer
(principal financial and accounting officer)
Jon W. Swets
/s/ G Thomas Boylan
Director
G Thomas Boylan
Director
Robert E. DenHerder
/s/ John F. Koetje
Director
John F. Koetje
/s/ Philip J. Koning
Director and President
Philip J. Koning
Director
Arend D. Lubbers
S-5
Macatawa
Bank 401(k) Plan.
Pursuant to the requirements of the Securities Act of 1933, the
trustees (or other persons who administer the employee benefit plan) have duly caused this
registration statement to be signed on its behalf by the undersigned, thereunto duly
authorized in the City of Holland, Michigan, on the 24th day of June, 2004.
MACATAWA BANK 401(K) PLAN
By: /s/ Al Feinauer
——————————————
Al Feinauer, Trustee
S-6
EXHIBIT INDEX
The
following exhibits are filed as a part of the Registration Statement:
Exhibit 5(a)
Exhibit 5(b)
Exhibit 23(a)
Exhibit 23(b)
Exhibit 24
Opinion of Varnum, Riddering, Schmidt & Howlett LLP
Internal Revenue Service Determination Letter
Consent of Registered Independent Public Accounting Firm
Consent of  Varnum,  Riddering,  Schmidt & Howlett  LLP - included  in  Exhibit 5
Power of Attorney - included on page S-5 hereof
S-7
EXHIBIT 5(a)
June 25, 2004
Macatawa Bank Corporation
10753
Macatawa Drive
Holland, Michigan 49424
Re:
        Registration
Statement on Form S-8
Ladies and Gentlemen:
With
respect to the Registration Statement on Form S-8 (the "Registration
Statement"), filed by Macatawa Bank Corporation, a Michigan corporation (the
"Company"), with the Securities and Exchange Commission for the purpose of
registering under the Securities Act of 1933, as amended, 100,000 shares of the
Company's common stock for issuance pursuant to the Macatawa Bank 401(k) Plan (the
"Plan"), we have examined such documents and questions of law we consider
necessary or appropriate for the purpose of giving this opinion. On the basis of such
evaluation, we advise you that in our opinion the 100,000 shares covered by the
Registration Statement, upon delivery of such shares and payment therefor in
accordance with the terms stated in the Plan and the Registration Statement, will be duly
and legally authorized, issued and outstanding and will be fully paid and nonassessable.
We
hereby consent to the filing of this opinion as an exhibit to the Registration Statement.
In giving this consent, we do not thereby admit that we are within the category of persons
whose consent is required under Section 7 of the Securities Act of 1933, as amended, or
under the rules and regulations of the Securities and Exchange Commission relating
thereto.
Sincerely,
VARNUM, RIDDERING,
SCHMIDT & HOWLETT LLP
/s/ Varnum, Riddering,
Schmidt & Howlett LLP
S-8
EXHIBIT 5(b)
DEPARTMENT OF THE
TREASURY
INTERNAL REVENUE SERVICE
WASHINGTON, D.C. 20224
Plan Description:    
Prototype Standardized Profit Sharing Plan with CODA
FFN: 502A2441903-004       Case: 200400059       EIN: 38- 3378283
BPD: 03       Plan: 004       Letter Serial No.: K277693a
MACATAWA BANK
106 EAST 8th STREET
HOLLAND, MI  49423
Contact Person:
Ms. Arrington 50-00197
Telephone Number:
(202) 283-9811
In Reference To:
T:EP:RA:CU
Date: 01/13/2004
Dear Applicant:
In our opinion, the form of the plan
identified above is acceptable under section 401 of the Internal Revenue Code for use by
employers for the benefit of their employees. This opinion relates only to the
acceptability of the form of the plan under the Internal Revenue Code. It is not an
opinion of the effect of other Federal or local statutes.
You must furnish a copy of this
letter to each employer who adopts this plan. You are also required to send a copy of the
approved form of the plan. Any approved amendments and related documents to Employee Plans
Determinations in Cincinnati at the above address specified in section 9.11 of Rev. Proc.
2000-20, 2000-6 I.R.S. 553.
This letter considers the changes in
qualifications requirements made by the Uruguay Round Agreements Act (GATT). 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 Job Creation and Workers Assistance Act of 2002,
Pub. L. 105-206 and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-564. These
laws are referred to collectively as GUST.
Our Opinion on the acceptability of
the form of the plan is not a ruling or determination as to whether an employer's
plan qualifies under Code section 401(a). However, an employer that adopts this plan may
rely on this letter with respect to the qualification of its plan under Code section
401(a), except as provided below, provided the eligibility requirements and contribution
or benefit provisions are not more favorable for highly compensated employees than for
other employees. The terms of the plan must be followed in operation. Except as stated
below, Employee Plans Determinations will not issue a determination letter with respect to
this plan.
S-9
Our opinion does not apply for
purposes of Code section 401(a)(10)(B) and section 401(a)(16) if an employer over
maintained another qualified plan for one or more employees who are covered by this plan,
other than a specified paired plan within the meaning of section 4.13 of Rev. Proc.
2000-20, 2000-6 I.R.S. 553. For this purpose, the employer will not be considered to have
maintained another plan merely because the employer has maintained another defined
contribution plan(s), provided such other plan(s) has been terminated prior to the
effective date of this plan and no annual additions have been credited to the account of
any participant under such other plan(s) as of any date within the limitation year of this
plan. Likewise, if this plan is first effective on or after the effective date of the
repeal of Code section 415(o), the employer will not be considered to have maintained
another plan merely because the employer has maintained a defined benefit plan(s),
provided the defined benefit plan(s) has been terminated prior to the effective date of
this plan. Our opinion also does not apply for purposes of Code section 401(a)(16) if,
after December 31, 1985, the employer maintains a welfare benefit fund defined in Code
section 419(e), which provides postretirement medical benefits allocated to separate
accounts for key employees as defined in Code section 419A(d)(3).
An employer that adopts this plan may
not rely on this opinion letter with respect to: (1) whether any amendment or series of
amendments to the plan satisfies the nondiscrimination requirements of section
1.401(a)(4)-5(a) of the regulations, except with respect to plan amendments granting past
service that meet the safe harbor described in section 1.401(a)(4)-5(o)(5) and are not
part of a pattern of amendments that significantly discriminates in favor of highly
compensated employees; or (2) whether the plan satisfies the effective availability
requirement of section 1.401(a)(4)-4(o) of the regulations with respect to any benefit,
right or feature.
An employer that adopts this plan as
an amendment to a plan other than a standardized plan may not rely on this opinion letter
with respect to whether a benefit, right or other feature that is prospectively eliminated
satisfies the current availability requirements of section 1.401(a)-4 of the regulations.
An employer that elects to continue
to apply the pre-GUST family aggregation rules in years beginning after December 31, 1996,
or the combined plan limit of section 415(a) in years beginning after December 31, 1999,
will not be able to rely on the opinion letter without a determination letter.
The employer may request a
determination: (1) as to whether the plan, considered with all related qualified plans
and, if appropriate, welfare benefit funds, satisfies the requirements of Code section
401(a)(16) as to limitations on benefits and contributions in Code section 415 and the
requirements of Code section 401(a)(10)(B) as to the top-heavy plan requirements in Code
section 416; (2) regarding the nondiscriminatory effect of grants of past service; (3)
with respect to whether a prospectively eliminated benefit, right or feature satisfies the
current availability requirements; and (4) with respect to the continued application of
the pre-GUST family aggregation rules in years beginning after December 31, 1996, or the
combined plan limit of section 415(a) in years beginning after December 31, 1999. The
employer may request a determination letter by filing an application with Employee Plans
Determinations on Form 5307, Application for Determination for Adopters of Master or
Prototype or volume submitter plans.
Because you submitted this plan for
approval after December 31, 2000, the remedial amendment extension period of section 19 of
Rev. Proc. 2000-20, 2000-6 I.R.S. 553 is not applicable.
S-10
If you, the master or prototype
sponsor, have any questions concerning the IRS processing of this case, please call the
above telephone number. This number is only for use of the sponsor. Individual
participants and/or adopting employers with questions concerning the plan should contact
the master or prototype sponsor. The plan's adoption agreement must include the
sponsor's address and telephone number for inquiries by adopting employers.
If you write to the IRS regarding
this plan, please provide your telephone number and the most convenient time for us to
call in case we need more information. Whether you call or write, please refer to the
Letter Serial Number and File Folder Number shown in the heading of this letter.
You should keep this letter as a
permanent record. Please notify us if you modify or discontinue sponsorship of this plan.
Sincerely yours,
/s/
Paul T. Schultz
Director,
Employee Plans Rulings
& Agreements
S-11
EXHIBIT 23(a)
CONSENT OF REGISTERED INDEPENDENT
PUBLIC ACCOUNTANTING FIRM
The Board of Directors
Macatawa
Bank Corporation
We consent to the incorporation
by reference in this registration statement on Form S-8 of our report
dated January 23, 2004, on our audit of the Macatawa Bank Corporation's consolidated
financial statements as of December 31, 2003 and 2002, and for the
years ended December 31, 2003, 2002 and 2001, which report is included in Macatawa Bank
Corporation's Annual Report on Form 10-K for the year ended December 31, 2003.
/s/ Crowe Chizek and Company LLP
Crowe Chizek and Company LLP
Grand Rapids, Michigan
June 25, 2004
S-12