- 7 -
635 (1987)). Moreover, unless the Secretary establishes
otherwise by regulations, a "written determination" may not be
used or cited as precedent by another taxpayer. Sec. 6110(j)(3);
sec. 301.6110-7(b), Proced. & Admin. Regs. Written
determinations include both private rulings and technical advice
memoranda such as those excerpted above. Sec. 301.6110-2(a),
Proced. & Admin. Regs.
As to the actual merits of the case, section 413(b)(7)
provides that "Each applicable limitation provided by section
404(a) shall be determined as if all participants in the plan
were employed by a single employer." Section 413(b)(7) also
provides that anticipated employer contributions are to be
determined in a manner consistent with the manner in which actual
contributions are determined.
In the prior proceeding petitioner argued that under section
413(b)(7) its contributions were within the deductible limits of
section 404(a) because the anticipated contributions for all of
the CBA plans to which petitioner contributed for their
respective plan years did not exceed any maximum deduction
limitation under section 404(a). But petitioner's own
contributions, if the so-called grace period contributions are
included, as petitioner insists they should be, substantially
exceeded its anticipated contributions. In our Opinion we stated
that since section 413(b)(7) requires that the computation of
anticipated contributions be consistent with actual employer
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011