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qualification under Sec. 401(a), or the financial condition and
operation of the plan."
In a petition that was hand-delivered to this Court on
September 15, 1997, and filed on that day, petitioner petitioned
the Court for a declaratory judgment as to the status of the
Plan. Thereafter, the Court filed the instant motion.
Petitioner has responded to this motion by way of an objection,
and respondent has responded to petitioner's objection.
Discussion
In Calvert Anesthesia Associates-Pricha Phattiyakul, M.D.
P.A. v. Commissioner, 110 T.C. (1998), an Opinion that we
also filed today, the same employer as the instant case
petitioned the Court for a declaratory judgment as to the status
of its profit sharing plans. The facts of that case are almost
identical with the facts of the instant case, but for the fact
that the retirement plan here is a money purchase plan.
In Calvert Anesthesia Associates-Pricha Phattiyakul, M.D.
P.A. v. Commissioner, supra, we held that section 7476(b)(5)
requires that a petition for declaratory judgment be filed within
91 days of the issuance of a final revocation letter, and that
equitable considerations do not allow us to expand on this time
period. We hold the same here. Because petitioner did not
petition the Court for declaratory judgment within this 91 day
period, we must dismiss this case.
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Last modified: May 25, 2011