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disqualify the plan. Thus, respondent contends that the
Retirement System is a qualified employer plan because respondent
issued a determination letter to that effect on June 23, 1982.
We agree with respondent.
Section 4980A(e)(2) defines a qualified employer plan to
include any plan which, at any time, has been determined by the
Commissioner to be such a plan. The regulations promulgated
under section 4980A further provide: "Distributions under any
plan * * * that has at any time been treated as a qualified
employer plan * * * will be treated for purposes of section * * *
[4980A] as distributions from a qualified employer plan * * *
whether or not such plan * * * satisfies the applicable
requirements at the time of the distribution." Sec. 54.4981A-
1T(a-3)(c)(2), Temporary Qualified Pension Plan Excise Tax Regs.
[Emphasis added.]
Petitioners' contention that the Retirement System is
required to have been a qualified plan on the date of
petitioner's distribution is inconsistent with the plain meaning
of the words used in section 4980A(e)(2). That section merely
requires that a plan be determined to be a qualified employer
plan at some point in time and not necessarily on the date of the
retirement distribution.6 In the instant case, respondent issued
6 A possible explanation for this definition of a qualified
employer plan is that such a definition prevents an employer
maintaining a small employer plan from intentionally
disqualifying the plan (by violating one of the technical sec.
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