- 34 -
do so under section 404(a)(6), anticipated contributions for the
corresponding plan year would become indeterminate and,
therefore, unreliable. They would no longer approximate the
amount of actual contributions for a plan year. This, in turn,
would cause the section 413(b)(7) fiction to become unworkable,
leading to the inability of a plan to prospectively determine
whether the overall limit would be exceeded.
Petitioner attempts to finesse this point by positing that,
whereas section 404(a)(6) deems a contribution to be made in an
earlier tax year, section 413(b)(7) measures employer
contributions that are expected to be actually made to a
Multiemployer Plan during its plan year. Under this reasoning,
the treatment of contributions pursuant to section 404(a)(6) does
not affect the limits under section 413(b)(7). Petitioner
asserts that section 404(a)(6) "expressly limits this deemed
treatment" of grace period contributions in the preceding tax
year to section 404(a). Petitioner then concludes that the tax
year in which a contribution is deducted is "wholly irrelevant"
under section 413(b)(7).
We disagree with the preceding disjunctive analysis.
Petitioner ignores that section 413(b)(7) is merely an amplifying
refinement of section 404(a) in the context of CBA Plans. See
Lucky Stores, Inc., & Subs. v. Commissioner, 107 T.C. at 11.
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