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contributors would not fall under this category due to their
widely varying tax years. Since these employer contributors
could not also use section 404(a)(6) without impermissibly
distorting their anticipated contributions, the requirement of
uniform tax treatment would be violated if the individual
employer whose anticipated contributions would be unaffected were
able so to use section 404(a)(6). Sec. 413(b)(7).)
Under the 12-month limitation discussed above, anticipated
contributions are easily forecast at the outset of a plan year;
no recalculation is ever required. In order to arrive at
anticipated employer contributions, each employer can examine
prior years' Forms 5500 which indicate actual contributions to a
plan for units of work performed during a plan year.
Alternatively, an employer can ask the plan administrator to
indicate the amount of contributions it expects to be due for
units of service performed under the plan during the year.
Petitioner acknowledges that section 413(b)(7) establishes a
means "whereby the party with the most information (i.e., the
multiemployer plan) can determine in advance whether employer
contributions will exceed the deductible limit." Yet, under
petitioner's theory, a plan administrator could make no such
determination. If an employer contributor could arbitrarily
expand its actual contributions for its tax year by "electing" to
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