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a determination letter on June 23, 1982, providing that the
Retirement System was a plan described in section 401(a) that
included a trust exempt from tax under section 501(a). Thus,
under the plain language of section 4980A(e)(2), and under
section 54.4981A-1T(a-3)(c)(2), Temporary Qualified Pension Plan
Excise Tax Regs., the Retirement System satisfies the definition
of a qualified employer plan because it has been treated by
respondent to be such a plan.
The only technical arguments advanced by petitioners concern
the qualified status of the Retirement System under section
401(a). Petitioners do not set forth any compelling reason why
section 4980A(e)(2) should not be applied to give effect to the
plain meaning of the words used therein. Where a statute is
clear on its face, as in this case, we require unequivocal
evidence of contrary purpose before construing the statute in a
manner that overrides the plain meaning of the statutory words.
Huntsberry v. Commissioner, 83 T.C. 742, 747-748 (1984). No such
contrary purpose has been shown here.
Because we are satisfied that our analysis of section
4980A(e)(2) leads to the conclusion that the Retirement System
was a qualified employer plan under section 4980A, we sustain
respondent's determination that petitioner is liable for the 15-
percent excise tax under section 4980A.
401(a) requirements) prior to making a distribution, in order to
avoid the excise tax on excess distributions.
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