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beneficiary's exercise of control. [ERISA sec.
404(c)(1), 29 U.S.C. sec. 1104(c)(1).]
The plans permitted Mr. Flaherty to exercise control over
the assets in the accounts, and petitioner maintains that, since
Mr. Flaherty is not a fiduciary under the provisions of ERISA
section 404, 29 U.S.C. section 1104, he is not a fiduciary under
section 4975. On the other hand, respondent argues that Mr.
Flaherty is a fiduciary for purposes of section 4975 even though
he may not be a fiduciary under ERISA section 404. We,
therefore, must decide whether ERISA section 404(c)(1) is
incorporated into section 4975(e).
B. Principles of Statutory Construction and the Legislative
History
The starting point for the interpretation of a statute is
the language itself. See Consumer Prod. Safety Commn. v. GTE
Sylvania, Inc., 447 U.S. 102, 108 (1980). If the language of the
statute is plain, the function of the court is to enforce the
statute according to its terms. See United States v. Ron Pair
Enters., Inc., 489 U.S. 235, 240-241 (1989). All parts of a
statute must be read together, and each part should be given its
full effect. See McNutt-Boyce Co. v. Commissioner, 38 T.C. 462,
469 (1962), affd. per curiam 324 F.2d 957 (5th Cir. 1963). When
identical words are used in different parts of the same act, they
are intended to have the same meaning. See Commissioner v.
Keystone Consol. Indus., Inc., 508 U.S. 152, 159 (1993). On the
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