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section 401(a) and which is exempt from tax under
section 501 * * * . For purposes of this subsection,
the balance to the credit of the employee does not
include the accumulated deductible employee
contributions under the plan (within the meaning of
section 72(o)(5)). [Emphasis added.]
There is no dispute that the Transfer Refund was received by
petitioner after she attained the age of 591/2, nor is there any
dispute that the Transfer Refund was distributed within a single
taxable year. Moreover, for purposes of deciding whether
petitioner received a lump sum distribution, there is no dispute
that the Retirement System is a plan described in sections
401(a), and that the trust forming a part of the Retirement
System is exempt from tax under section 501.
In determining a taxpayer's "balance to the credit", section
402(e)(4)(C) provides in relevant part:
(C) Aggregation of certain trusts and plans.--For
purposes of determining the balance to the credit of an
employee under subparagraph (A)--
(i) all trusts which are part of a plan shall
be treated as a single trust, all pension
plans maintained by the employer shall be
treated as a single plan, all profit-sharing
plans maintained by the employer shall be
treated as a single plan * * * . [Emphasis
added.]
This Court has previously held that section 402(e)(4)(C)
requires that we treat the Retirement System and the Pension
System as a single pension plan. Dorsey v. Commissioner, T.C.
Memo. 1995-97; Brown v. Commissioner, T.C. Memo. 1995-93; Hoppe
v. Commissioner, T.C. Memo. 1994-635; Hamilton v. Commissioner,
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Last modified: May 25, 2011