Richard J. Montgomery and Adele S. Montgomery - Page 10

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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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