Lucky Stores, Inc. and Subsidiaries - Page 23

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          petitioner may not unilaterally expand its deduction limitation,            
          and increase the amount of its deduction, simply by including               
          contributions in amounts that are inconsistent with anticipated             
          employer contributions.                                                     
               Furthermore, petitioner has not shown that its deduction as            
          enhanced by the post-yearend contribution falls within the plan             
          limits stipulated by the parties and reflected in our findings of           
          fact.  (The parties stipulated that actual contributions during             
          the plan year as recorded on Forms 5500, Schedule B, filed by the           
          Six Large Plan Administrators, fall within the deductible                   
          limits.)  Petitioner merely argues that the plan's computation of           
          anticipated employer contributions is not concerned with the                
          amount of the employer's deduction.  But section 413(b)(7)                  
          requires that the computation of anticipated employer                       
          contributions must be consistent with actual employer                       
          contributions, and we believe that if such consistency is                   
          achieved, as in this case, then the actual contributions--those             
          based on hours worked in the taxable year--determine the amount             
          of the deduction.                                                           
               Sandra Turpen, the Plan Administrator for the Northern                 
          California Retail Clerks' Employer Benefit Fund, testified that             
          the minimum funding standard for the fund is calculated on a                

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